Office expenses include the following:
1, office expenses, reflecting the unit's purchase of daily office supplies, books, newspapers and magazines, as well as daily printing expenses. Printing costs, reflecting the printing expenses of bulk books, forms, tickets, rules and regulations, information and so on. Postage and telecommunication expenses, reflecting expenditures of the unit for the mailing of letters, parcels, goods and other items as well as telephone charges (including residential telephone replenishment), telegrams, facsimile charges, network communication charges and so on.
2. Transportation costs, reflecting the unit of vehicles and boats and other types of transportation rental costs, fuel costs, maintenance costs, bridge and road tolls, insurance, safety incentives, etc.. Travel expenses, reflecting the unit's staff travel on business and abroad. Meeting expenses:Reflecting the expenses of meetings organized by the department. Training expenses, reflecting all kinds of training expenses. Employee education expenses" are also reflected in this account.
3, hospitality, reflecting the unit in accordance with the provisions of the various types of reception (including foreign guest reception) costs. Procurement of office supplies, are part of the fixed staff responsible for internal oversight is weakened, the amount of reimbursement for the purchase of office supplies and the consistency of actual expenditures, often no one to check, easy to produce loopholes.
Office expenses pre-tax deduction standards are as follows:
1. Salary and wage expenses are deducted according to the fact that the enterprise pays to the employees serving or employed in the enterprise in each taxable year for all labor remuneration in cash form or non-cash form, including basic salary, bonuses, allowances, subsidies, end-of-the-year raises, overtime pay, and other remuneration related to the employee's service or employment. other expenses related to the employee's service or employment.
2. Labor protection expenses are deductible according to the facts, reasonable labor protection expenses incurred by the enterprise are allowed to be deducted, 14% of employee welfare expenses, not exceeding 14% of the total wages and salaries are allowed to be deducted, 2% of employee labor union expenses, not exceeding 2% of the total wages and salaries are allowed to be deducted, and 8% of the employee education expenses are allowed to be deducted.
3. Expenditures for employee education expenses incurred by an enterprise, not exceeding 8% of the total wages and salaries, are allowed to be deducted in the calculation of taxable income for enterprise income tax, and the portion exceeding such amount is allowed to be carried forward for deduction in the following tax years.