However, it is necessary to distinguish specific situations and deal with them separately:
Please see this is Baidu Encyclopedia's explanation of relevant terms, please refer to it.
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Expenditure scope
1, staffing costs.
(1) Staff's labor expenses: specifically, it includes salary expenses such as staff's salary and bonus, as well as various social insurances that should be paid. Welfare expenses incurred during the preparation period, such as medical expenses, can be truthfully charged if the preparation period is short, and employee welfare expenses can be accrued according to 14% of the total salary if the preparation period is long.
(2) Travel expenses: including local transportation expenses and foreign travel expenses.
(3) Directors' dues and joint committee dues
2. Notarization fee for enterprise registration: mainly including registration fee, capital verification fee, tax registration fee and notarization fee.
3. Financing cost: mainly refers to the handling fee paid by financing and the exchange gains and losses and interest not included in fixed assets and intangible assets.
4. Personnel training fee: There are two main situations.
(1) The imported equipment and technology need to be digested and absorbed, and the expenses for sending some employees to study abroad during the preparation period.
(2) Labor expenses and related expenses for hiring experts for technical guidance and training.
5. Amortization, scrapping and damage of enterprise assets.
6. Other expenses
(1) Office expenses, advertising expenses and entertainment expenses incurred during the preparation period.
(2) Stamp duty
(three) the feasibility study expenses confirmed by the investor and borne by the enterprise.
(4) Other expenses related to the preparation, such as data investigation fees, legal fees, document printing fees, communication fees, celebration gifts, etc.
Expenditure not included in the scope of organization expenses
1, expenses incurred in acquiring various assets. Including transportation costs, installation costs, insurance premiums and related labor costs incurred during the purchase and construction of fixed assets and intangible assets.
2, the provisions should be borne by all parties to the investment costs. Such as travel expenses, consulting fees, hospitality, etc. Expenses incurred by investors for investigation and negotiation to set up enterprises. The China Municipal Government also stipulates that the entertainment expenses incurred by inviting foreign businessmen to negotiate business during the negotiation of Sino-foreign joint ventures shall not be listed as the start-up expenses of the enterprises, and shall be borne by the invited enterprises.
3. Expenditures such as fixed assets and intangible assets purchased and built for training employees shall not be listed as organization expenses.
4. The interest paid by investors to raise funds by themselves with invested capital is not included in the start-up expenses, and shall be borne by investors themselves.
5. The handling fee paid for depositing foreign currency cash in the bank shall be borne by the investor.
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