Fees that can be charged before income tax include

There are flexible expenses that can be charged before tax, including but not limited to the expenses of purchasing environmental protection equipment, purchasing safety production equipment or hiring safety workers. The purchase of ordinary equipment and raw materials for production cannot be charged before tax. Pre-tax expenses mean that employees' wages can be deducted as costs before calculating enterprise income tax. According to the current regulations, the normal wage expenses incurred by enterprises can be deducted (charged) before tax, and the reasonable wage and salary expenses incurred by enterprises stipulated in Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) are allowed to be deducted.

Items that are allowed to be deducted before tax:

1. cost. 2. expenses. 3. taxation. 4 losses (subject to the approval of the tax authorities).

Some deductible items:

1. Borrowing cost. 2. Wage and salary expenses. 3. Staff union funds, welfare funds,

education

Expenditure. 4. Public welfare and relief donation expenditure (different donation proportions). 5. Business entertainment expenses (annual income is less than150,000 yuan, which is 0.05%; Three thousandths of RMB 654.38+0.5 million). 6. Fixed assets rental fee. 7. Bad debt losses and bad debt reserves. 8. Advertising fees and business promotion fees (unless otherwise stipulated by special industries, they can be deducted according to the facts within 2% of operating income; The excess can be carried forward indefinitely to future tax years. The advertising fee for grain liquor shall not be deducted before tax. Loss of assets (property) (subject to the approval of the tax authorities). 10. Exchange gains and losses. 1 1. Management fee paid to the head office. 12. Expenses related to assets. 13. Debt interest income. 14. Insurance cost. 15. Membership fee. 16. Housing accumulation fund. 17. research and development expenses of new products, new technologies and new processes.

18. Travel expenses, conference fees and directors' dues. 19 commission. 20. Labor protection.

Unlisted items are items that are not allowed to be deducted before tax.