specific items
Company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.
Company funds
Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses.
Labor insurance premium
Refers to pensions, price subsidies, medical expenses (including retirees participating in the medical insurance fund), relocation expenses, employee severance payment, employee death and funeral subsidies, pension expenses, various funds paid to retired cadres according to regulations, and the implementation of social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations.
Board membership fee
Refers to the expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses.
other charges
The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, and the taxpayer can provide true and valid vouchers or materials, it can be charged as expenses within the following limits, and the excess shall not be deducted before tax: annual net sales (business) income150,000 yuan. The part of annual net sales (business) that exceeds 6,543,800 yuan+0,500 yuan shall not exceed 3‰ of net sales.
According to the current tax law, Article 43 of the implementing regulations clearly stipulates that the business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. Sales (business) income includes main business income and other business income.
Low-value consumables refer to artificial materials whose unit value is more than 10 yuan and less than 2,000 yuan, or whose service life is less than one year, and cannot be used as fixed assets. It is similar to fixed assets. It can be used many times in the production process without changing its physical form. It also needs maintenance when it is used, and there may be residual value when it is scrapped. Because of its low value and short service life, its value is spread into the product cost by simple methods.
classify
Low-value consumables can generally be classified according to their uses.
General tools: various tools directly used in the production process. Such as tools, fixtures, molds and other auxiliary tools.
Special tools: refers to all kinds of tools specially used to produce various products or only used in a certain process. Such as special molds and special fixtures.
Replacement equipment: refers to all kinds of equipment that are easily worn, frequently replaced or need to be replaced for the production of different products. Such as roll for steel rolling, ingot mould, etc.
Packaging container: refers to all kinds of packaging items used for internal turnover of enterprises, which are neither rented nor lent. Such as containers, storage barrels, porcelain pots, etc.
Labor protection articles: refers to helmets, work clothes and various protective articles issued to workers for labor protection.
Management equipment: refers to all kinds of furniture and office supplies used by management departments and managers. Such as filing cabinets and typewriters.
Other low-value consumables: refers to low-value consumables that do not belong to the above categories.