2025年度经营所得个人所得税汇算清缴，这些扣除要注意！

Group 1 - The article discusses the tax deductions allowed for various expenses during the personal income tax settlement process for the year 2025, which is due by March 31, 2026 [3] - It outlines specific categories of expenses that are permitted for tax deductions, including employee salaries, production and operating expenses, insurance premiums, borrowing costs, interest expenses, and various operational costs [4][5][6][8][9][10][11][12][13][14][15][16][17][18][19][20] Group 2 - Employee salaries paid to staff are fully deductible, while the owner's salary is not [3] - For individual businesses, personal and family expenses cannot be deducted, and a portion of mixed-use expenses can be claimed [4] - Various types of insurance premiums, including social insurance and certain commercial insurance, have specific deductibility rules [5][6] - Borrowing costs incurred during production activities are deductible, while interest expenses have limits based on the type of borrowing [8][9] - Specific caps are set for employee welfare, union fees, and education expenses, with provisions for carryover of excess amounts [10] - Business entertainment expenses can be deducted at 60% of actual costs, capped at 0.5% of annual sales [11] - Advertising and promotional expenses are deductible up to 15% of annual sales, with excess amounts eligible for future deductions [12] - Donations made through approved channels can be deducted up to 30% of taxable income [13] - Losses from previous years can be carried forward for up to five years to offset future income [14] - R&D expenses and certain fixed asset leasing costs are also deductible under specified conditions [15][16] - Start-up costs can be deducted in the year of operation or amortized over a minimum of three years [17] - Other operational fees and exchange losses are deductible as per regulations [18][19][20]