Management fee deduction standard:
1. Taxable cost of selling development products. The taxable cost of the sold development products allowed to be deducted in the current period is determined according to the saleable area and the unit project cost of the saleable area sold in the current period.
2. The development enterprise should be included in the cost of developing products, including the deduction of pre-project costs, infrastructure construction costs, public facilities costs, land acquisition and demolition costs, construction and installation costs and development indirect costs.
3. Expenses payable. The expenses payable by the development enterprise can be included in the taxable cost of developing products or deducted before tax with legal documents. The expenses incurred shall not be deducted before tax unless otherwise stipulated in the tax.
4. Deduction of maintenance cost. The actual expenses incurred by the development enterprise for the unsold development products and the daily maintenance and repair of the sold development products in accordance with relevant laws, regulations or contracts are allowed to be deducted in the current period.
5. Deduct * * * second-hand parts and * * * second-hand facilities and equipment maintenance fund. Development enterprises will have been included in the sales revenue of xx accessories, xx facilities and equipment maintenance fund in accordance with the provisions of the transfer to the relevant departments and units, should be deducted at the time of transfer. Shall not deduct the withholding maintenance fund.
6. Deduct clubs, parking garages, property management places, power stations, heating stations, water plants, sports venues, kindergartens and other supporting facilities built by development enterprises in the Development Zone.
7. The sales department and model houses built by development enterprises can be accounted for separately as cost objects, can be treated as self-built fixed assets, and others can be treated as construction and development products. The decoration cost of the sales department and the model house, regardless of the amount, should be included in its construction cost.
8. Deduction of depreciation of fixed assets. If the development enterprise converts the developed products into fixed assets, depreciation expenses can be deducted according to tax regulations; If it is not converted into fixed assets, depreciation expenses shall not be deducted.
9。 Deduction of loan interest: ① The loan expenses incurred by the development enterprise in borrowing funds to build and develop products that meet the tax requirements, which occurred before the completion of the cost object, should be included in the cost object in proportion; What happens after the cost object is completed can be directly deducted as a financial expense. (2) If a development enterprise borrows money from a financial institution and lends it to other enterprises and units in the group for use, the borrower can issue a certificate that the development enterprise has obtained a loan from the financial institution, and the interest paid is allowed to be deducted before tax in accordance with relevant tax regulations. (3) If a development enterprise lends its own funds to a wholly-owned enterprise (including branches) and other affiliated enterprises, if the amount of funds borrowed by the affiliated parties exceeds 50% of its registered capital, the interest expenses of the excess part shall not be deducted before tax; Interest expenses that do not exceed the part are allowed to be deducted before tax according to the benchmark interest rate of similar loans of financial institutions in the same period.
Special deduction standard
(I) Special Additional Deduction Standard for Children's Pre-school Education and Academic Education (Children's Education) Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to taxpayers' children's pre-school education and academic education shall be deducted according to the standard of 1.2 million yuan per child per year (1.0 million yuan per month).
(II) Special Additional Deduction Standard for Continuing Education "Interim Measures for Special Additional Deduction of Personal Income Tax" Article 7 Taxpayers' expenses for continuing education with academic qualifications shall be deducted at a fixed amount of 4,800 yuan per year (400 yuan per month) during the period of academic education. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan per year in the year when relevant certificates are obtained.
(III) Special Additional Deduction for Serious Illness Medical Treatment Interim Measures for Special Additional Deduction for Personal Income Tax In the first tax year of Kujou Hajime, the medical expenses for serious illness can be deducted according to the standard limit of 60,000 yuan per year.
To sum up, it is Bian Xiao's relevant answer about the pre-tax deduction standard of management expenses, hoping to help you.
Legal basis:
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 27 The related expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income.
The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets.
Article 28 The expenditures incurred by an enterprise shall be distinguished between revenue expenditures and capital expenditures. Income and expenditure are deducted directly in the current period; Capital expenditure shall be deducted by stages or included in the cost of related assets, and shall not be deducted directly in the current period.
Article 40 If the employee welfare expenses incurred by an enterprise do not exceed 65,438+04% of the total wages, deduction is allowed.
Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.