企业所得税的这些支出明确不得扣除！

Core Viewpoint - The article discusses the non-deductibility of certain administrative fines, including environmental penalties, from corporate income tax, highlighting the complexities of tax deduction rules under the Corporate Income Tax Law of the People's Republic of China [3][4]. Group 1: Tax Deduction Rules - According to the Corporate Income Tax Law, the following expenditures are not deductible when calculating taxable income: dividends and bonuses paid to investors, corporate income tax, tax penalties, fines, and losses from confiscated property [4]. - Fines and penalties, including those related to environmental issues, cannot be deducted from taxable income, emphasizing the importance of understanding tax regulations for businesses [3][4]. Group 2: Charitable Donations - The Corporate Income Tax Law allows for the deduction of charitable donations up to 12% of the annual profit total, with any excess eligible for carryover deductions for up to three years [4]. - Charitable donations must be made through recognized social organizations or government departments for them to qualify as deductible expenses [4].