Which costs are included in the main operating costs, which costs are included in administrative expenses

I. Administrative Expenses

1, start-up costs incurred during the period of preparation of the enterprise;

2, the board of directors and the administrative department in the operation and management of the enterprise, and should be borne by the enterprise's unified company funds (including the administrative department of the wages and benefits of employees, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.);

3. Labor union expenses borne by the administration and management, board of directors' fees (including allowances for board members, meeting fees and travel expenses, etc.), fees for hiring intermediaries, consulting fees (including advisors' fees), litigation fees, business hospitality expenses, technology transfer fees, mineral resources compensation fees, research expenses and sewage charges.

4. Subsequent expenditures such as fixed asset repair costs incurred by the production workshops (departments) and administrative departments of the enterprise.

2. Selling expenses

All kinds of expenses incurred in the process of selling goods and materials and providing labor services, including insurance premiums, packaging costs, exhibition and advertising costs, commodity maintenance costs, expected loss of product quality assurance, transportation costs,

loading and unloading costs, etc., as well as sales organizations (including sales outlets, after-sales service outlets, etc.) set up exclusively for the purpose of selling the goods of the enterprise. Fixed asset repair costs and other subsequent expenses incurred by the enterprise in connection with the dedicated sales organization also belong to selling expenses.

Cost of doing business is the cost incurred by an enterprise in its recurring activities such as selling goods and providing services. Enterprises generally in the recognition of sales of goods, the provision of services and other main business income, or at the end of the month, the cost of goods sold, the cost of services provided are transferred to the cost of main business. That is, the cost directly related to the goods sold or labor provided, if no sales occurred, this part of the cost can not be incurred;

For example: the cost of warehousing goods that have been sold, and so on. Administrative costs refers to the business administration for the organization and management of production and management activities and various costs, these costs are indirect, even if the current period did not occur business operating income, this part of the cost generally have to be incurred, such as management personnel salaries, office supplies, office water, electricity, etc..

Standard requirements

1, acceptance of the audit

Paper information is incomplete or filled out in error, should be a one-time notice to the taxpayer to make corrections or re-fill.

2. Approval

According to the scope of production and operation of the taxpayer, the taxpayer's tax type shall be approved according to the relevant laws and regulations, and the tax information shall be entered into the system.

3, information filing

Baidu Encyclopedia - Administrative Expenses

Baidu Encyclopedia - Selling Expenses