在企业所得税税前扣除的费用可分为限制性费用和非限制性费用。限制性费用,就是税法规定了具体支出标准的费用,如广告费用,标准之内的可以在税前扣除,超过标准的部分在税后列支。非限制性费用,就是税法没有规定具体支出标准的费用;或者说,只要企业的财务制度允许,可以全部在税前列支的费用,如科研费用。 The deductions before corporate income tax can be divided into restricted fees and non-restricted fees. Restricted fees, that is, the tax law provides for the cost of specific expenses, such as advertising costs, the standard can be deducted before tax, more than the standard part of the tax expense after tax. Non-limiting fees, that is, the tax code does not provide for the cost of specific standards of expenditure; or, as long as the corporate financial system allows, you can all pre-tax expenses, such as scientific research costs.