Release date: May 2000 16 Guo Shui Fa [2000] No.84 May 2000 16
Chapter I General Provisions
Article 1 According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax and the detailed rules for its implementation (hereinafter referred to as the Regulations and the Detailed Rules).
The provisions of the spirit, these measures are formulated.
Article 2 Article 4 of the Regulations stipulates that the taxable income shall be the balance of the taxpayer's total income in each tax year after deducting the allowable deductions. precise
Deductions are the necessary and normal costs, expenses, taxes and losses incurred by taxpayers in each tax year related to obtaining taxable income.
Article 3 Deductions declared by taxpayers shall be true and lawful. Truthfulness refers to being able to provide appropriate evidence to prove that the relevant expenses actually occurred;
Legality refers to compliance with national tax laws and regulations. Where other provisions are inconsistent with tax laws and regulations, the tax laws and regulations shall prevail.
Article 4 Unless otherwise stipulated by tax laws and regulations, the confirmation of pre-tax deduction shall generally follow the following principles.
The following principles:
(1) accrual principle. That is, the taxpayer should confirm the deduction when the expenses occur rather than when they are actually paid.
(2) the principle of proportionality. That is, the expenses incurred by taxpayers should be declared and deducted in the current period when the expenses should be matched or distributed. Taxpayers in the tax year should
The declared deductible expenses shall not be declared and deducted in advance or later.
(3) the principle of relevance. That is, the deductible expenses of taxpayers must be related to the nature and source of taxable income.
(4) the principle of certainty. That is, whenever taxpayers can deduct expenses, they must determine the amount.
(5) the principle of rationality. In other words, the calculation and distribution method of taxpayers' deductible expenses should conform to general business practices and accounting practices.
Article 5 The expenses incurred by taxpayers must be strictly distinguished from operating expenses and capital expenditures. Capital expenditure shall not occur directly in the current period.
Deduction must be depreciated, amortized or included in the relevant investment cost according to the provisions of tax laws and regulations.
Article 6 Except as stipulated in Article 7 of the Regulations, the following expenses shall not be deducted when calculating taxable income:
(1) Bribery and other illegal expenses;
(2) Fines, fines and overdue fines paid in violation of laws and administrative regulations;
(3) Inventory depreciation reserve, short-term investment depreciation reserve, long-term investment impairment reserve and risk reserve (including investment wind reserve)
Gold), as well as any form of reserves other than reserves that can be withdrawn according to the provisions of national tax laws and regulations;
(four) tax laws and regulations have specific deduction scope and standards (proportion and amount), and the actual expenditure exceeds or exceeds the legal scope and standards.
Points.
Article 7 The cost determination of taxpayers' inventories, fixed assets, intangible assets and investments shall follow the historical cost principle. tax payer
In the event of reorganization activities such as merger, division and capital structure adjustment, if the implied appreciation or loss of related assets has been confirmed and realized in tax, it can be confirmed according to the assessment.
The confirmed value determines the cost of related assets.
Chapter II Costs and Expenses
Article 8 Cost refers to the cost for taxpayers to sell goods (products, materials, scraps, wastes, etc.). ), providing labor services and transferring fixed assets.
The cost of intangible assets (including technology transfer).
Article 9 Taxpayers must reasonably divide the costs incurred in business activities into direct costs and indirect costs. Direct costs can be directly included.
Direct materials, direct labor, etc. In the operating cost of the costing object or service. Indirect cost means that multiple departments provide the same cost object.
* * * The same service cost, or the joint cost of manufacturing and providing two or more products or services with the same input. Direct costs can be based on
Relevant accounting vouchers and records are directly included in the operating costs of related costing objects or services. Indirect costs must be based on the relationship with the costing object.
Causality, output of cost calculation object, etc. , allocated in a reasonable way and included in the relevant cost calculation objects.
Article 10 Taxpayers' inventories shall be valued according to the actual cost at the time of acquisition. The actual cost of taxpayers purchasing inventory includes purchase price and purchase.
Fees and taxes.
Taxes included in inventory cost refer to consumption tax, customs duty, resource tax incurred in purchasing, self-made or entrusted processing of inventory and taxes that cannot be deducted from output tax.
Deducted VAT input tax.
The cost of taxpayers' self-made inventory includes indirect expenses such as manufacturing expenses.
Article 11 Taxpayers can use individual valuation method, first-in first-out method and weighted average method to calculate the cost of issuing or receiving various inventories.
, moving average method, planned cost method, gross margin method, retail price method. If taxpayers use the physical inventory process and LIFO method.
Therefore, LIFO method can also be used to determine the cost of issuing or recovering inventory. Taxpayers use planned cost method or retail price method to determine inventory cost or sales volume.
Cost, must be carried forward in a timely manner in the year-end tax declaration cost difference or commodity purchase and sale price difference.
Article 12 Once the taxpayer's cost calculation method, indirect cost allocation method and inventory valuation method are determined, they shall not be changed at will if necessary.
If there is any change, it should be reported to the competent tax authorities for approval before the start of the next year. Otherwise, if the taxable income is affected, the tax authorities have the right to make adjustments.
Thirteenth expenses refer to the deductible sales expenses, management expenses and financial expenses incurred by taxpayers in each tax year, which have been included in the cost.
Except for related expenses.
Article 14 Sales expenses refer to the expenses incurred by taxpayers in selling commodities, including advertising fees, transportation fees, loading and unloading fees and packaging fees.
Fees, exhibition fees, insurance premiums, sales commissions (which can be directly recognized as import commissions to adjust the cost of commodity procurement), commission fees for consignment, operating lease fees and
Travel expenses, wages, welfare expenses and other expenses incurred by the sales department.
Taxpayers engaged in commodity circulation purchase packaging fees, transportation and miscellaneous fees, insurance premiums during transportation and storage, and loading and unloading fees before arrival at the warehouse.
Purchasing expenses such as expenses, reasonable loss in transit and finishing expenses before warehousing can be directly included in sales expenses. If the taxpayer according to accounting
If the above-mentioned purchase expenses have been included in the inventory cost, they shall not be repeatedly declared and deducted in the name of sales expenses.
The sales expenses of taxpayers engaged in real estate development business also include renovation and repair expenses, nursing expenses and heating expenses. Before developing product sales. from
If the sales expenses incurred by taxpayers in other businesses such as posts and telecommunications have been included in the operating costs, they shall not be included in the repeated deduction of sales expenses.
Fifteenth management fees are the expenses incurred by the administrative departments of taxpayers to provide various supporting services for the management and business activities of institutions. Number of pipes
Expenses include headquarters (company) expenses, research and development expenses (technology development expenses), social security contributions and labor protection expenses borne by taxpayers.
, business entertainment expenses, trade union funds, employee education funds, general meeting of shareholders or directors' dues, amortization of start-up expenses, amortization of intangible assets (including land use fees).
, land loss compensation), mineral resources compensation, bad debt losses, stamp duty and other taxes and fees, fire fighting fees, sewage charges, greening fees, foreign affairs fees, laws.
Financial, data processing and accounting expenses (consulting fees, attorney fees, agency fees, trademark registration fees, etc.). ) and transfer to the switchboard.
Reasonable management fees paid by institutions (referring to the head office of the same legal person) related to their own profit-making activities. Through State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) or
Unless approved by the authorized tax authorities, taxpayers may not collect management fees from their affiliated enterprises. Headquarters funds are also called corporate funds, including headquarters.
Wages, welfare expenses, travel expenses, office expenses, early discount expenses, repair expenses, material consumption, amortization of low-value consumables, etc.
Article 16 Financial expenses are expenses incurred by taxpayers to raise operating funds, including net interest expenses, net exchange losses and losses of financial institutions.
Update expenses and other non-capitalized expenses.
Chapter III Wages and Salaries Expenditure
Article 17 Wages and salaries shall be paid by taxpayers to employees who work in this enterprise or have employment entrustment relationship with them in each tax year.
Labor remuneration in cash or non-cash form, including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and wages related to employment.
Other employment-related expenses.
Regional subsidies, price subsidies and missed meals subsidies should all be counted as wages and salaries.
Article 18 The following expenses incurred by taxpayers are not wage expenditures:
(1) Dividend income distributed by employees invested by taxpayers;
(two) according to the provisions of the state or provincial government to pay social security fees for employees;
(3) various welfare expenses paid from the employee welfare fund (including subsidies for living difficulties of employees, travel expenses for visiting relatives, etc.). );
(4) Labor protection expenditure;
(5) Travel expenses and settling-in expenses for employees' job transfer;
(6) Retirement and resignation expenses of employees;
(seven) the one-child subsidy;
(8) Housing accumulation fund borne by taxpayers;
(nine) other items that are not recognized as wages and salaries by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Article 19 Employees who hold positions in this enterprise or establish labor relations with it include regular employees, contract workers and temporary workers, except for the following situations:
(1) Employees in infirmary, staff bathroom, barber shop, kindergarten and nursery that should be paid from the staff welfare fund;
(two) retired workers and laid-off workers who have received pension insurance and unemployment benefits;
(three) the sale of housing or rental income included in the housing turnover fund rental housing management and service personnel.
Article 20 Unless otherwise provided, wages and salaries expenses shall be deducted from taxable wages, and the deduction standard shall be implemented in accordance with the provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China.
The provisions of the General Administration shall be implemented.
Twenty-first taxpayers who are approved to implement the work efficiency linkage pay the wages and salaries of employees, and the catering service industry shall be implemented in accordance with state regulations.
The royalties paid instead can be deducted according to the facts.
Chapter iv depreciation or amortization of assets
Article 22 Depreciation expenses of fixed assets, amortization expenses of intangible assets and deferred assets used by taxpayers in business activities can be deducted.
Article 23 Taxpayers' fixed assets shall be valued in accordance with the provisions of Article 30 of the Detailed Rules. After the value of fixed assets is determined, except for the following special circumstances.
Conditions, generally shall not be adjusted:
(1) assets and capital verification as stipulated by the state;
(2) Dismantling some fixed assets;
(3) If the fixed assets are permanently damaged, it can be adjusted to the recoverable amount of the fixed assets after being audited by the competent tax authorities to confirm the loss.
(four) according to the actual value of the original tentative valuation adjustment or found that the original valuation is wrong.
Article 24 The scope of depreciation of taxpayers' fixed assets shall be implemented in accordance with the provisions of Article 30 of the Detailed Rules. Unless otherwise specified, the following assets are not
Depreciation or amortization expenses can be accrued:
(a) the housing that has been sold to individual employees and the housing that has been rented to individual employees and their rental income are not included in the total income, but included in the housing working capital;
(2) Self-created or outsourced goodwill;
(3) Donated fixed assets and intangible assets.
Article 25 Unless otherwise specified, the minimum depreciation period of fixed assets is as follows:
(a) the building is twenty years;
(2) Trains, ships, machines, machinery and other production equipment 10 year;
(3) Electronic equipment, means of transportation other than trains and ships, and appliances, tools and furniture related to production and operation are five years.
Twenty-sixth key equipment to promote scientific and technological progress, environmental protection and state investment, as well as perennial vibration, excessive use or
If it is really necessary to shorten the depreciation period or adopt accelerated depreciation method for machinery and equipment that are strongly corroded by acid and alkali, the taxpayer shall apply, and the local
After being audited by the competent tax authorities, it shall be reported to State Taxation Administration of The People's Republic of China for approval.
Article 27 The depreciation of fixed assets that taxpayers can deduct shall be calculated by the straight-line depreciation method.
Article 28 The value of intangible assets purchased by taxpayers includes the purchase price and related expenses incurred in the purchase process.
Taxpayers who develop intangible assets by themselves shall accurately collect the research and development expenses, which have been directly deducted as research and development expenses when incurred.
Yes, intangible assets should not be amortized in installments when used.
Twenty-ninth taxpayers to obtain land use rights to the state or other taxpayers to pay the land transfer price should be managed as intangible assets, and
Average amortization within the service period not shorter than that stipulated in the contract.
Thirtieth taxpayers to buy software attached to computer hardware, not separately priced, should be included in the computer hardware as a fixed asset management;
Software priced separately should be managed as intangible assets.
Thirty-first taxpayers' fixed assets repair fees can be directly deducted in the current period. Taxpayer's expenditure on improving related fixed assets
Fixed assets are not fully depreciated, or the value of fixed assets is increased; If the relevant fixed assets have been fully depreciated, they can be used as prepaid expenses, and the prepaid expenses shall not be less than 5 years.
Average amortization during the period.
The repair of fixed assets that meet one of the following conditions shall be regarded as the expenditure for the improvement of fixed assets:
(a) the repair cost reaches more than 20% of the original value of fixed assets;
(2) After the repair, the economic service life of related assets is extended for more than two years;
(three) the fixed assets after repair are used for new purposes or changed.
Article 32 The cost of taxpayers' foreign investment may not be depreciated or amortized, nor may it be directly deducted as the current investment cost, but it may be transferred.
When disposing of relevant investment assets, it shall be deducted from the income from property transfer to calculate the income or loss from property transfer.
Chapter V Loan Costs and Lease Costs
Article 33 The borrowing costs shall be borne by taxpayers and used for the needs of business activities. Interest expenses related to borrowed funds, including:
(1) interest on long-term and short-term loans;
(2) Amortization of discount or premium related to bonds;
(3) amortization of auxiliary expenses incurred when arranging loans;
(4) The difference arising from foreign currency borrowing shall be used as the adjustment of interest expenses related to borrowed funds.
Thirty-fourth operating borrowing costs incurred by taxpayers can be directly deducted if they meet the conditions for limiting the interest level in the Regulations. Used to buy, build
Loans incurred for the construction and production of fixed assets and intangible assets, as well as borrowing costs incurred for the purchase and construction of related assets, shall be included in capital expenditures.
The cost of closing the asset; Borrowing expenses incurred after the delivery of related assets can be deducted in the current period. If the taxpayer does not explain the purpose of the loan, its loan
Expenses shall be reasonably calculated according to the ratio of funds occupied by business activities to capital expenditures, and shall be included in the cost of related assets and directly deducted from borrowing costs.
Borrowing cost.
Thirty-fifth taxpayers engaged in real estate development business to borrow funds for real estate development borrowing costs, when the real estate is completed.
What happened before should be included in the development cost of real estate.
Article 36 If the loan amount obtained by a taxpayer from a related party exceeds 50% of its registered capital, the interest expenses of the excess part shall not be deducted before tax.
Except ...
Article 37 The borrowing costs of the funds borrowed by taxpayers for foreign investment shall be included in the relevant investment costs and shall not be regarded as taxpayers.
Operating expenses are deducted before tax.
Thirty-eighth taxpayers to obtain fixed assets from the lessor in the form of operating lease, the rent can be based on the principle of independent transactions of taxpayers.
Benefit time, even deduction.
Thirty-ninth taxpayers in the form of financial leasing from the lessor's fixed assets, the rental costs can not be deducted, but can be depreciated according to the provisions.
Expenses. Financial lease refers to a lease that essentially transfers all risks and rewards related to asset ownership.
A lease that meets one of the following conditions is a financial lease:
(1) When the lease expires, the ownership of the leased assets will be transferred to the contractor;
(2) The lease term is the majority (more than 75%) of the service life of the asset;
(3) The minimum lease payment during the lease period is greater than or basically equal to the fair value of the assets on the lease start date.
Chapter VI Advertising Fees and Business Entertainment Fees
Article 40 If the advertising expenses incurred by taxpayers in each tax year do not exceed 2% of sales (business) income, they can be deducted according to the facts; Rest
Dividends can be carried forward indefinitely to future tax years. The advertising fee for grain liquor shall not be deducted before tax. Taxpayers really need it for special reasons such as industry characteristics.
To increase the deduction ratio of advertising fees, it must be reported to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) for approval.
Article 41 The advertising expenses declared and deducted by taxpayers shall be strictly distinguished from the sponsorship expenses. Taxpayers must declare the deducted advertising expenses.
Meet the following conditions:
(1) The advertisements are produced by specialized agencies approved by the industrial and commercial departments;
(2) The expenses have been actually paid and the corresponding invoices have been obtained;
(3) spread through some media.
Forty-second taxpayers' business promotion expenses (including advertising expenses that fail to pass through the media) in each tax year shall not exceed sales.
Within the range of 0.5% of income, it can be deducted according to the facts.
Forty-third business entertainment expenses incurred by taxpayers directly related to their business operations can be deducted according to the facts within the following proportions:
If the annual net sales (business) income is 6.5438+0.5 million yuan or less, it shall not exceed 0.5% of the net sales (business) income; Annual sales (business)
If the net income exceeds 6.5438+0.5 million yuan, it shall not exceed 0.3% of this part.
Forty-fourth taxpayers to declare the deduction of business entertainment expenses, the competent tax authorities to provide proof, should provide proof of authenticity.
Sufficient valid certificates or materials. Can not provide, shall not be deducted before tax.
Chapter VII Bad Debt Losses
Forty-fifth bad debt losses incurred by taxpayers shall, in principle, be deducted according to the actual amount. With the approval of the tax authorities, bad debts can also be withdrawn.
Reserve. Bad debt losses incurred by taxpayers in withdrawing bad debt reserves shall be offset; The actual bad debt loss exceeds the withdrawal amount.
The part of bad debt reserve can be deducted directly in the current period; When recovering the bad debts that have been written off, the taxable income of the current period should be increased accordingly.
Article 46 Unless otherwise stipulated, a taxpayer who is approved to withdraw the bad debt reserve shall not withdraw the bad debt reserve for more than years.
0.5% of the final balance of accounts receivable. Accounts receivable at the end of the year, for which provision for bad debts is allowed, are the purchase behaviors that taxpayers should take due to selling commodities, products or providing services.
Money collected by customers or customers who accept labor services, including prepaid transportation and miscellaneous fees. Accounts receivable at the end of the year include the amount of notes receivable.
Article 47 Taxpayers' accounts receivable shall be treated as bad debts if they meet one of the following conditions:
(1) Accounts receivable where the debtor is declared bankrupt or revoked according to law, and its remaining property is really insufficient to pay off;
(2) Accounts receivable where the debtor is dead or declared dead or missing according to law and his property or inheritance is really insufficient to pay off;
(three) the debtor suffered a major natural disaster or accident, resulting in huge losses, and its property (including insurance claims, etc.) was lost. ) it is really unable to repay.
Collection of accounts;
(4) Accounts receivable that the debtor fails to perform the debt repayment obligations within the time limit and cannot be paid off after the court ruling;
(five) accounts receivable overdue for more than three years;
(6) Accounts receivable approved for write-off by State Taxation Administration of The People's Republic of China.
Article 48 Creditor's rights receivable and current accounts between related parties of taxpayers who are not engaged in purchase and sale activities shall not be set aside for bad debts.
Transactions between related parties shall not be recognized as bad debts.
Chapter VIII Other Deductions
Article 49 Taxpayers are the basic pensions paid by all employees to the tax authorities, labor and social security departments or their designated institutions in accordance with state regulations.
Insurance premium, basic medical insurance premium and basic unemployment insurance premium shall be paid in accordance with the standards confirmed by the provincial tax authorities, and the employment security fund for the disabled shall be paid in accordance with state regulations.
The statutory personal safety insurance provided for special types of employees can be deducted.
Fiftieth taxpayers for their investors or employees to commercial insurance institutions to insure life insurance or property insurance, and in the basic protection to
Employees' supplementary insurance shall not be deducted.
Article 51 Consumption tax, business tax, resource tax, customs duty, urban maintenance and construction fee, education surcharge and other product sales tax paid by taxpayers.
And property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. , can be deducted.
Article 52 The reasonable travel expenses, meeting expenses and directors' dues incurred by taxpayers in connection with their business activities shall be approved by the competent tax authorities.
For the certification materials, legal documents to prove their authenticity shall be provided, otherwise they shall not be deducted before tax.
Proof of travel expenses shall include: name, place, time, task, payment voucher, etc.
The certification materials of meeting fees shall include: meeting time, place, participants, content, purpose, fee standard, payment voucher, etc.
Article 53 Commissions incurred by taxpayers may be included in sales expenses if they meet the following conditions:
(a) there are legal and true documents;
(two) the payment object must be the only taxpayer or individual who has the right to engage in intermediary services (the payment object does not include enterprise employees);
(3) Unless otherwise stipulated, the commission paid to individuals shall not exceed 5% of the service amount.
Article 54 The reasonable labor protection expenses actually incurred by taxpayers may be deducted. Labor protection expenditure refers to employees who really need work.
Expenses incurred in equipping or providing work clothes, gloves, safety protection articles, heatstroke prevention and cooling articles, etc.
Article 55 A taxpayer shall report to the competent tax authorities the net loss of assets due to inventory loss and scrapping, and the balance after deducting the compensation and indemnity of the responsible person.
Audit can be deducted. Property losses incurred by taxpayers in selling employee housing shall not be deducted.
Article 56 The liquidated damages (including bank default interest), fines and legal fees paid by taxpayers in accordance with the provisions of economic contracts may be deducted.
Chapter IX Supplementary Provisions
Fifty-seventh items that need to be deducted before tax according to these measures and relevant tax regulations may be approved by the tax authorities.
In order to make provisions, taxpayers are required to attach the audit certificate of China Certified Tax Accountant or Certified Public Accountant when reporting to the tax authorities for examination and approval.
Article 58 These Measures shall be implemented as of June 6, 2000.
Article 59 If the previous relevant provisions are inconsistent with these Measures, these Measures shall prevail. Matters not specified in these Measures shall be implemented in accordance with relevant regulations.