企业所得税汇算清缴丨常见费用税前扣除比例

Core Viewpoint - The article focuses on the tax-deductible expense ratios for various common expenses during the 2024 corporate income tax filing process, emphasizing the importance of understanding these ratios for successful tax compliance. Group 1: Salary and Employee Benefits - Salary and wages are fully deductible at 100% for reasonable expenses incurred by the company [1] - Employee welfare expenses are deductible up to 14% of total salary and wages [2] - Employee education expenses are deductible up to 8% of total salary and wages, with excess amounts allowed to be carried forward [3] - Union fees are deductible up to 2% of total salary and wages [4] - Basic social insurance and housing fund contributions are fully deductible at 100% [4] - Supplementary pension and medical insurance contributions are deductible up to 5% of total salary and wages [4] Group 2: Advertising and Business Promotion - Advertising and business promotion expenses are deductible up to 15% of annual sales revenue, with specific industries like cosmetics, pharmaceuticals, and beverages allowed up to 30% [8] - Tobacco advertising expenses are not deductible [9] - Business entertainment expenses are deductible at 60% of the incurred amount, capped at 5‰ of annual sales revenue [10] Group 3: Commissions and Fees - General commissions and fees are deductible up to 5% of the income confirmed by contracts with qualified intermediaries [13] - Insurance companies can deduct commissions and fees up to 18% of total premium income after deducting refunds [14] - Companies primarily engaged in agency services can deduct actual costs related to commissions and fees at 100% [15] Group 4: Donations - Charitable donations are deductible up to 12% of annual profit, with excess amounts allowed to be carried forward for three years [19] - Donations for poverty alleviation are fully deductible at 100% if made through recognized organizations or government bodies [20] - Non-charitable donations are not deductible [21]