1. Expenses and commission expenses related to production and operation incurred by the enterprise are allowed to be deducted if they do not exceed the following calculation limits; The excess shall not be deducted.
(1) Insurance enterprises: Property insurance enterprises calculate the limit according to 15% (inclusive, the same below) of the balance of all premium income in the current year after deducting surrender premium; The life insurance enterprise shall calculate the limit according to the balance 10% of the total premium income in the current year after deducting the surrender premium.
(2) Other enterprises: the limit is calculated by 5% of the income confirmed in the service agreement or contract signed with intermediary service institutions or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents, representatives, etc.). ).
2. Can the liquidated damages for non-operating expenses be deducted before tax?
"Non-operating expenses" should be deducted before enterprise income tax, but many items in non-operating expenses should be adjusted when calculating enterprise income tax. Tax late fees, various fines, confiscation of property losses, various donation expenses, sponsorship expenses, and other expenses unrelated to income are included in "non-operating expenses". No deduction is allowed before enterprise income tax.
The following donations are allowed to be deducted in full from the taxable income:
First, donations from non-profit social organizations and state organs to the Red Cross cause, rural compulsory education, welfare non-profit elderly service institutions and public welfare youth activity places are allowed to be fully deducted before paying corporate income tax and personal income tax.
Second, charitable and relief donations to non-profit organizations such as charities and foundations are allowed to be fully deducted before paying corporate income tax and personal income tax. Charities, foundations and other non-profit organizations refer to public welfare and non-profit organizations established in accordance with the Regulations on the Registration and Administration of Social Organizations and the Provisional Regulations on the Registration and Administration of Private Non-enterprise Units in the State Council.
Third, donations to education by non-profit social organizations and state organs in China are allowed to be deducted in full before corporate income tax and personal income tax.
Fourth, donations made for public welfare relief by Soong Ching Ling Foundation, china welfare institute, China Disabled Welfare Foundation, China Foundation for Poverty Alleviation, China Coal Mine Pneumoconiosis Treatment Foundation, China Environmental Protection Foundation, China Aging Development Foundation, China Chinese Education Foundation, China Green Foundation, China Women's Development Foundation, China Care for the Next Generation Healthy Sports Foundation, China Biodiversity Protection Foundation, China Children and Teenagers Foundation, China Glory Foundation, China Medical and Health Development Foundation and China Education Development Foundation are allowed to be paid.
Fifth, donations to China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation and China Courageous Foundation are allowed to be fully deducted before paying corporate income tax and personal income tax.
Legal basis:
Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)
Calculation of taxable income: (1) For the comprehensive income of individual residents, the taxable income shall be the income of each tax year after deducting expenses of 60,000 yuan, and the balance after special additional deduction, special additional deduction and other deductions determined according to law. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) Operating income. The balance of the total income in each tax year after deducting costs, expenses and losses is taxable income. (4) Income from property leasing. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted. If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.
2022- 12-28