所得税前可以扣除的项目（Deductible items before income tax）.doc

所得税前可以扣除的项目（Deductible items before income tax） I. The standard for deducting items 1, the actual wage and salaries paid by enterprises. 2, employee benefits, union funds, employee education expenses exceed the standard deduction according to the standard, no more than the standard deduction deduction. (there is no provision that is deducted) (1) the welfare expenses for staff and workers in enterprises shall not exceed 14% of the total wages and salaries. (2) the amount of union funds allocated by the enterprise shall not exceed 2% of the total wages and salaries. (3) subject to the provisions of the financial and tax administrative department or the provincial peoples government, enterprise employee education expenses of not more than 2.5% of total staff salary deducted, excess grant transfer after deducting tax year. 3, insurance premium (1) enterprises participating in property insurance shall be allowed to deduct the premium paid in accordance with the regulations. (2) the enterprise for the workers to pay five social insurance and one housing fund in accordance with the scope of the provisions of the relevant departments under the State Council or the peoples government at the provincial level and standard, namely basic endowment insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and other social insurance and housing provident fund deducted. (3) supplementary pension insurance premiums and supplementary medical insurance premiums paid by investors to employees or investors shall be deducted from the scope and standards stipulated by the competent department of Finance and taxation under the state council. (4) the commercial insurance premium paid by an enterprise for investors or employees shall not be deducted. In accordance with the relevant provisions of the state, enterprises shall pay personal insurance premiums for employees of special types of work and the amount of commercial insurance premiums