涉税名词一起学 | 税前扣除系列（11）还有哪些合规支出能够进行税前扣除？

Core Viewpoint - The article discusses the tax deductibility of various costs, expenses, losses, and other expenditures that can be deducted when calculating taxable income for enterprises, emphasizing the importance of having legitimate documentation for these deductions [3][5][7]. Summary by Sections Costs - Costs include direct and indirect expenses such as raw materials, fuel, power consumption, and the cost of goods sold [3]. Expenses - Expenses encompass selling expenses, administrative expenses, and financial expenses, including advertising costs, labor insurance fees, and net interest expenses [3]. Losses - Losses refer to non-operating expenses, losses from natural disasters or accidents, and specific deductible items like wages and social insurance contributions [3][7]. Example Calculation - An example is provided where a company has a revenue of 10 million yuan in 2024, with deductible costs of 5 million yuan (400,000 yuan for raw materials and 100,000 yuan for employee salaries), resulting in a taxable income of 5 million yuan [5]. Policy Basis - The article cites several articles from the "Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China," detailing what constitutes costs, expenses, and losses eligible for deduction [7].