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企业在计算应缴所得税时,可按规定标准扣除的支出项目有以下11项:1、生产经营期间的利息支出。其中向金融机构借款的利息支出按照实际发生数扣除;向非金融机构借款的利息支出,不高于金融机构同类、同期贷款利率计算的数额以内的部分,准予扣除。2、支付给职工的工资。此项支出在计税时按照计税工资扣除。3、企业分别按照计税工资总额的2%、14%、1.5%计提的工会经费、职工福利费、职工教育经费。4、企业用于公益、救济性的捐赠,在年度应纳税所得额3%以内的部分。
In calculating the income tax payable, the enterprise may deduct the following 11 items according to the prescribed standards: 1. Interest expenses during the period of production and operation. Interest expenses borrowed from financial institutions are deducted according to the actual occurrences. The interest expenses on borrowings from non-financial institutions are not higher than those of financial institutions in the same category, and the loan interest rates for the same period shall be deducted. 2, wages paid to employees. The expenditure is calculated according to the taxable wage deduction. (3) According to 2%, 14% and 1.5% of the total amount of taxable wages, the enterprises shall accrue union funds, employee benefits and staff education funds respectively. 4, the enterprise for public welfare, relief donations, taxable income in the annual amount of less than 3% of the part.