Group 1 - The article discusses the regulations regarding the deduction of expenses for corporate income tax in China, emphasizing that only expenses directly related to income generation can be deducted [3] - It highlights the distinction between revenue expenditures, which can be deducted in the current period, and capital expenditures, which must be amortized over time [3] - The article specifies that non-taxable income used for expenses cannot be deducted or calculated for depreciation and amortization [3] Group 2 - The article outlines the process for authorized personnel to manage tax declaration permissions through the Natural Person Electronic Tax Bureau [9][10] - It details the steps for granting tax declaration authority to designated individuals, including the need for verification and the selection of authorization duration [14][15] - The article emphasizes the importance of ensuring that authorized personnel are current employees and the need to revoke permissions for those who have left the company [13]

Core Viewpoint - Understanding the distinction between "revenue expenditures" and "capital expenditures" is crucial for businesses to determine how to deduct expenses before tax [5][6][7]. Group 1: Definitions - Revenue expenditures refer to expenses that only benefit the current tax year, such as employee wages [5]. - Capital expenditures are expenses that provide benefits over the current and future tax years, such as the purchase of fixed assets [5]. Group 2: Tax Deduction Treatment - Revenue expenditures can be deducted directly in the tax year they occur [6]. - Capital expenditures cannot be deducted in the same manner; instead, they must be amortized or depreciated over the useful life of the asset [6][7]. Group 3: Legal Framework - The implementation regulations of the Corporate Income Tax Law of the People's Republic of China stipulate that businesses must differentiate between revenue and capital expenditures for tax deduction purposes [7].