涉税名词一起学｜税前扣除系列（10）哪些税金类支出可直接扣除？

Core Viewpoint - The article discusses the types of expenses that can be directly deducted when calculating taxable income for enterprises, emphasizing the importance of understanding which taxes and expenditures qualify for deductions [3][5]. Summary by Sections Deductible Expenses - Enterprises can deduct actual expenses related to income generation, including costs, fees, taxes, losses, and other reasonable expenditures when calculating taxable income [3]. Types of Taxes - The article specifies various taxes that qualify for deduction, excluding corporate income tax and allowable VAT deductions. These include consumption tax, resource tax, urban maintenance and construction tax, land value-added tax, education fee surcharges, local education surcharges, property tax, vehicle and vessel tax, urban land use tax, stamp tax, and environmental protection tax [4][5]. Example Calculation - An example is provided where a manufacturing enterprise with a profit of 4 million yuan pays 500,000 yuan in VAT, with 300,000 yuan being deductible. The total deductible taxes amount to 60,000 yuan, leading to a taxable income of 3.94 million yuan after deductions [5]. Legal Basis - The article cites the "Corporate Income Tax Law of the People's Republic of China" and its implementation regulations, which outline the criteria for deductible expenses and the definition of taxes eligible for deduction [5]. Future Topics - The article hints at future discussions regarding other compliant expenditures that can be deducted before tax [5].