白银合约间价差分布趋理性

2014版企业所得税各类费用扣除比例及税政依据 2014版企业所得税各类费用扣除比例及税政依据(段文涛整理) 微信公众号:taxshts 说明事项 扣除/限额比费用类别 政策依据 (标准、限额比例的计算基数例 等) 以前年度 实际发生《国家税务总局关于企业所得专项申报及说明后，准予追补的、应扣而税应纳税所得额若干税务处理 至该项目发生年度计算扣除，未扣或者问题的公告》(国家税务总局但期限不得超过5年。 少扣的支公告2012年第15号)第六条 出 未能及时取得该成本、费用的《国家税务总局关于企业所得当年度实有效凭证的，预缴季度所得税税若干问题的公告》(国家税际发生的时，可暂按账面发生金额进行务总局公告2011年第34号) 相关成本、核算;在汇算清缴时，应补充第六条 费用 提供该成本、费用的有效凭 证。 《企业所得税法实施条例》第据实扣除 任职或受雇，合理 34条 《企业所得税法》第30条 《企业所得税法实施条例》第职工工资 96条 加计100%扣除 支付残疾人员的工资 《财政部国家税务总局关于安 置残疾人员就业有关企业所得 税优惠政策问题的通知》(财 税〔2009〕70号) 《企业所得税法实施条例》第 40条 职工福利工资薪金总额，比例内据实扣14% 《国家税务总局关于企业工资费 除 薪金及职工福利费扣除问题的 通知》(国税函〔2009〕3号) 工资薪金总额;超过部分，准《企业所得税法实施条例》第2.5% 予在以后纳税年度结转扣除 42条 职工教育《财政部、国家税务总局、商经费 经认定的技术先进型服务企务部、科技部、国家发展改革8% 业 委关于技术先进型服务企业有 关企业所得税政策问题的通good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 知》(财税〔2010〕65号) 财政部、国家税务总局、商务 部、科技部、国家发展改革委 关于完善技术先进型服务企业 有关企业所得税政策问题的通 知(财税〔2014〕59号，执行 至2018年12月31日止)(段文涛 整理) 《财政部 软件生产企业的职工费国家税务总局关于企业所得税全额扣除 用 若干优惠政策的通知》(财税 〔2008〕1号) 《企业所得税法实施条例》第 41条 《关于工会经费企业所得税税 工资薪金总额;凭工会组织开前扣除凭据问题的公告》(国 职工工会具的《工会经费收入专用收家税务总局公告2010年第242% 经费 据》和税务机关代收工会经费号) 凭据扣除 《关于税务机关代收工会经费 企业所得税税前扣除凭据问题 的公告》(国家税务总局公告 2011年第30号) 雇用季节 工、临时《企业所得税法实施条例》第工、实习应区分为工资薪金支出和职34条 生、返聘离工福利费支出，属于工资薪金退休人员《国家税务总局关于企业所得据实扣除 支出的，准予计入企业工资薪以及接受税应纳税所得额若干税务处理金总额的基数，作为计算其他外部劳务问题的公告》(国家税务总局各项相关费用扣除的依据。 派遣用工公告2012年第15号)第一条 所实际发 生的费用 《企业所得税法实施条例》第 43条 发生额的60%，且不超过销售《关于贯彻落实企业所得税法或营业收入的5‰;股权投资业务招待若干税收问题的通知》(国税(60%，5‰) 业务企业分回的股息、红利及费 函〔2010〕79号) 收入可作为收入计 算基数 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 《企业所得税法实施条例》第当年销售(营业)收入，超过44条 15% 部分向以后结转 当年销售(营业)收入;化妆 品制作、医药制造、饮料制造《财政部 国家税务总局关于(不含酒类制造)企业。 签广告费和广告费和业务宣传费支出税前订分摊协议一方发生的不超业务宣传扣除政策的通知》(财税〔2012〕过当年销售(营业)收入税前费 48号)(注:该文自2011年130% 扣除限额比例内的广告费和月1日起至2015年12月31日业务宣传费支出可以在本企止执行) 业扣除，也可以将其中的部分 或全部按照分摊协议归集至 另一方扣除 不得扣除 烟草企业的烟草广告费 (同上) 《企业所得税法》第9条 《企业所得税法实施条例》第 53条 《关于公益性捐赠税前扣除有 关问题的通知》(财税〔2008〕 160号)、《关于公益性捐赠税 前扣除有关问题的补充通知》 (财税〔2010〕45号)、《国 家税务总局关于企业所得税执 行中若干税务处理问题的通 知》(国税函〔2009〕202号)、年度利润(会计利润)总额;《财政部海关总署国家税务总公益性捐赠;有捐赠票据，名局关于支持玉树地震灾后恢复捐赠支出 12% 单内所属年度内可扣，会计利重建有关税收政策问题的通润?0不能算限额 知》(财税〔2010〕59号)和 《财政部海关总署国家税务总 局关于支持舟曲灾后恢复重建 有关税收政策问题的通知》(财 税〔2010〕107号)。目前为止 企业只有发生为汶川地震灾后 重建、举办北京奥运会、上海 世博会和玉树地震、甘肃舟曲 特大泥石流灾后重建等五项特 定事项的捐赠，可以据实在当 年企业所得税前全额扣除(对 玉树、舟曲分别是从2010年4 月14日起、2010年8月8日起 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 执行至2012年12月31日止， 下同)。其他公益性捐赠一律 按照规定计算扣除。 《企业所得税法实施条例》第非金融向金融借款的利息支38条第(一)项 出、金融企业的各项存款利息据实(非关联企业支出和同业拆借利息支出、企《国家税务总局关于企业所得向金融企业借款) 业经批准发行债券的利息支税若干问题的公告》(国家税出 务总局公告〔2011〕34号) 《企业所得税法实施条例》第非金融向非金融，不超过按照38条第(二)项 金融企业同期同类贷款利率 计算的数额可扣除。 《国家税务总局关于企业向自 然人借款的利息支出企业所得并提供“金融企业的同期同类税税前扣除问题的通知》(国同期同类范围内贷款利率情况说明”(本省任税函〔2009〕777号) 可扣(非关联企业何一家金融企业提供同期同 间借款) 类贷款利率情况); 《国家税务总局关于企业所得 税若干问题的公告》(国家税利率，既可以是金融企业公布务总局公告2011年第34号)的同期同类平均利率，也可以第一条 是金融企业对某些企业提供 的实际贷款利率。 利息支出 (向企业企业实际支付给关联方的利借款) 息支出，除符合下栏条件的以《企业所得税法》第46条 外，不超过其接受关联方债权 性投资与其权益性投资规定《企业所得税法实施条例》第比例和税法及其实施条例有关联企业付给境119条 关规定计算的部分，准予扣内关联方的利息，除，超过的部分不得在发生当《财政部国家税务总局关于企金融企业为5:1;期和以后年度扣除。 业关联方利息支出税前扣除标其他企业为2:1 准有关税收政策问题的通知》同时不超过金融企业同期同 (财税〔2008〕121号) 类利率。 《特别纳税调整实施办法(试注:绝不能简单理解为关联方行)》(国税发〔2009〕2号) 出资额或股权(权益性投资) 的5倍或2倍。 提供资料证明交易符合独立《企业所得税法》第46条 据实扣除(关联企交易原则或企业实际税负不 业付给境内关联《企业所得税法实施条例》第高于境内关联方 方的利息) 119条 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 《财政部国家税务总局关于企 业关联方利息支出税前扣除标 准有关税收政策问题的通知》 (财税〔2008〕121号) 《特别纳税调整实施办法(试 行)》(国税发〔2009〕2号) 《企业所得税法实施条例》第 38条 不超过金融企业借贷真实、合法、有效，签订 《国家税务总局关于企业向自同期同类利率(无借款合同，不具有非法集资等 然人借款的利息支出企业所得关联关系) 违法行为。 税税前扣除问题的通知》(国 税函〔2009〕777号) 《企业所得税法》第46条 企业实际支付的利息支出，除《企业所得税法实施条例》第 符合下栏条件的以外，不超过119条 其接受关联方债权性投资与 《财政部国家税务总局关于企利息支出其权益性投资规定比例和税关联企业付给境业关联方利息支出税前扣除标(向自然法及其实施条例有关规定计内关联方的利息，准有关税收政策问题的通知》人借款) 算的部分，准予扣除，超过的金融企业为5:1;(财税〔2008〕121号) 部分不得在发生当期和以后其他企业为2:1 年度扣除。 《特别纳税调整实施办法(试 行)》(国税发〔2009〕2号) 同时不超过金融企业同期同 类利率。 《国家税务总局关于企业向自 然人借款的利息支出企业所得 税税前扣除问题的通知》(国 税函〔2009〕777号) 能证明关联交易符合独立交(同上) 据实扣除(有关联易原则;不超过金融企业同期关系自然人) (微信公众号 taxshts段文涛整理) 同类利率 利息支出不得扣除的借款利息,该期《国家税务总局关于企业投资(规定期间借款利息额×该期间未缴者投资未到位而发生的利息支限内未缴部分不得扣除 足注册资本额?该期间借款出企业所得税前扣除问题的批足应缴资额 复》(国税函〔2009〕312号) 本额的) 非银行企 业内营业《企业所得税法实施条例》第不得扣除 机构间支49条 付利息 住房公积《企业所得税法实施条例》第据实 规定范围内 金 35条 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 罚款、罚金《企业所得税法实施条例》第和被没收不得扣除 10条 财物损失 税收滞纳《企业所得税法实施条例》第不得扣除 金 10条 《企业所得税法实施条例》第赞助支出 不得扣除 10条 规定范围内(“五费一金”: 各类基本基本养老保险费、基本医疗保《企业所得税法实施条例》第社会保障据实 险费、失业保险费、工伤保险35条 性缴款 费、生育保险费等基本社会保 险费和住房公积金) 《企业所得税法实施条例》第 35条 补充养老《财政部国家税务总局关于补5% 工资总额 保险 充养老保险费、补充医疗保险 费有关企业所得税政策问题的 通知》(财税〔2009〕27号) 补充医疗5% 工资总额 (同上) 保险 与取得收与取得收入不直接相关的支《企业所得税法实施条例》第入无关支不得扣除 出 10条 出 不征税收《企业所得税法实施条例》第包括不征税收入用于支出所入用于支28条 不得扣除 形成的财产，不得计算对应的出所形成折旧、摊销扣除 (微信公众号 taxshts段文涛整理) 费用 环境保护、 生态保护按规定提取;改变用途的不得《企业所得税法实施条例》第据实 等专项资扣除 45条 金 企业财产《企业所得税法实施条例》第据实 保险 46条 特殊工种《企业所得税法实施条例》第职工的人可以扣除 36条 身安全险 其他商业国务院财政、税务主管部门规《企业所得税法实施条例》第不得扣除 保险 定可以扣除的除外 36条 按租赁期均匀扣《企业所得税法实施条例》第经营租赁租入 租入固定除 47条 资产的租《企业所得税法实施条例》第融资租入构成融资租入固定赁费 分期扣除 47条 资产价值的部分可提折旧 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 劳动保护《企业所得税法实施条例》第据实 合理 支出 48条 企业间支 付的管理《企业所得税法实施条例》第费(如上缴不得扣除 49条 总机构管 理费) 企业内营 业机构间《企业所得税法实施条例》第不得扣除 支付的租49条 金 企业内营《企业所得税法实施条例》第业机构间49条 支付的特不得扣除 许权使用(微信公众号 taxshts段文涛整理) 费 向投资者 支付的股《企业所得税法实施条例》第息、红利等不得扣除 10条 权益性投 资收益 企业所得《企业所得税法实施条例》第不得扣除 税款 10条 《企业所得税法》第11条 固定资产规定范围内可扣 不超过最低折旧年限 《企业所得税法实施条例》第折旧 57-60条 小额固定财政部、国家税务总局关于完允许一次性计入资产可在善固定资产加速折旧企业所得当期成本费用扣所有行业企业持有的单位价当期一次税政策的通知(财税〔2014〕除，不再分年度计值不超过5000元的固定资产 性扣除 75号)第三条 算折旧 《企业所得税法》第11条 可选择加速折旧生物药品制造业，专用设备制 或缩短折旧年限《企业所得税法实施条例》第造业，铁路、船舶、航空航天 (缩短折旧年限和其他运输设备制造业，计算57-60条 的，最低折旧年限机、通信和其他电子设备制造 财政部、国家税务总局关于完不得低于企业所业，仪器仪制造业，信息传 善固定资产加速折旧企业所得得税法实施条例输、软件和信息技术服务业等 税政策的通知(财税〔2014〕第六十条规定折6个行业的企业2014年1月1 75号)第一条、第二条、第四旧年限的60%;采日后新购进的固定资产。 条 取加速折旧方法 上述6个行业的小型微利企的，可采取双倍余部分行业、 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 特定资产额递减法或者年业2014年1月1日后新购进 固定资产数总和法) 的单位价值超过100万元的 加速折旧 研发和生产经营共用的仪器、 设备。 所有行业企业2014年1月1 日后新购进的专门用于研发 的，单位价值超过100万元的 仪器、设备。 上述6个行业的小型微利企特定企业业2014年1月1日后新购进特定固定的，单位价值不超过100万元资产、所有允许一次性计入的研发和生产经营共用的仪企业的特当期成本费用扣器、设备。 定固定资除，不再分年度计产(仪器、所有行业企业2014年1月1算折旧 设备)可在日后新购进的，单位价值不超当期一次过100万元的，专门用于研发性扣除 的仪器、设备。 生产性生《企业所得税法实施条例》第物资产折规定范围内可扣 林木类10年，畜类3年 62-64条 旧 《企业所得税法》第12条 不低于10年分摊 一般无形资产 《企业所得税法实施条例》第 65-67条 法律或合同约定《企业所得税法实施条例》第无形资产投资或受让的无形资产 年限分摊 67条 摊销 《企业所得税法》第12条 自创商誉;外购商誉的支出， 不可扣除 在企业整体转让或清算时扣《企业所得税法实施条例》第除 67条 不可扣除 与经营活动无关的无形资产 《企业所得税法》第12条 《企业所得税法》第13条 1、已足额提取折旧的房屋建 筑物改建支出，按预计尚可使《企业所得税法实施条例》第用年限分摊 68条 《企业所得税法》第13条 2、租入房屋建筑物的改建支长期待摊限额内可扣 出，按合同约定的剩余租赁期《企业所得税法实施条例》第费用 分摊 68条 《企业所得税法》第13条 3、固定资产大修理支出，按 《企业所得税法实施条例》第固定资产尚可使用年限分摊 69条 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 《企业所得税法》第13条 4、其他长期待摊费用，摊销 《企业所得税法实施条例》第年限不低于3年 70条 《企业所得税法》第8条 《企业所得税法实施条例》第 32条 清单申报和专项申报两种申《财政部、国家税务总局关于实际资产损失 报形式申报扣除 企业资产损失税前扣除政策的资产损失 法定资产损失 通知》(财税〔2009〕57号) (微信公众号 taxshts段文涛整理) 《国家税务总局关于发布〈企 业资产损失所得税税前扣除管 理办法〉的公告》(国家税务 总局公告2011年第25号) 《国家税务总局关于企业所得开始经营当年一次性扣除或开办费 可以扣除 税若干税务事项衔接问题的通作为长期待摊费用摊销 知》(国税函〔2009〕98号) 筹建期间， 发生的与招待费按实际发生额的60%计筹办活动《国家税务总局关于企业所得入企业筹办费;广告费和业务有关的业税应纳税所得额若干税务处理 宣传费，按实际发生额计入企务招待费问题的公告》(国家税务总局业筹办费。并按有关规定在税支出，广告公告2012年第15号)第五条 前扣除 费和业务 宣传费 低值易耗(微信公众号 taxshts段文涛整理) 据实 品摊销 《国家税务总局关于企业股权股权投资在经确认的损失发生年度，作投资损失所得税处理问题的公发生的损一次性 为企业的损失一次性扣除。 告》(国家税务总局公告2010失 年第6号) 《企业所得税法》第30条 加计扣除(未形成《企业所得税法实施条例》第 无形资产的，据被95条 扣附后基础上按从事国家规定项目的研发活研究开发《企业研究开发费用税前扣除研发费用的50%加动发生的研发费，年度汇算时费用 (试行)》(国税发计扣除;形成无形向税局申请加计扣除。 〔2008〕116号) 资产的，按成本的 150%摊销) 《财政部、国家税务总局关于 研究开发费用税前加计扣除有good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 关政策问题的通知》(财税 〔2013〕70号 ) 企业所得税不得扣除 《企业所得税法》第10条 代缴的个人所得税不得直接《企业所得税法实施条例》第税金 可以扣除 扣除 31条 允许抵扣的增值税不得扣除 会议费 据实 会议纪要等证明真实的材料 《企业所得税法实施条例》第 27条 根据工作性质和特点，企业统 工作服饰一制作并要求员工工作时统《国家税务总局关于企业所得据实 费用 一着装所发生的工作服饰费税若干问题的公告》(国家税用可扣除。 务总局公告2011年第34号) 第二条 取暖费/防并入福利费算限属职工福利费范畴，福利费超 暑降温费 额 标需调增 交通补贴08年以前并入工2008年以前计入工资总额同 及员工交资，08年以后的并时缴纳个税;2008年以后的 通费用 入福利费算限额 则作为职工福利费列支 证券、期 货、保险代《国家税务总局关于企业所得理等企业为取得该类收入而实际发生税应纳税所得额若干税务处理向经纪人、据实 的手续费及佣金支出等营业问题的公告》(国家税务总局代办商支成本， 公告2012年第15号)第三条 付手续费 及佣金 《国家税务总局关于企业所得不超过企业当年收入总额5%税应纳税所得额若干税务处理的部分。 电信企业问题的公告》(国家税务总局向经纪人、公告2012年第15号)第四条 手续费及佣金支出仅限于电代办商支据实 信企业在发展客户、拓展业务国家税务总局关于电信企业手付的手续等过程中因委托销售电话入续费及佣金支出税前扣除问题费、佣金 网卡、电话充值卡所发生的手的公告(国家税务总局公告续费及佣金支出 2013年第59号)(段文涛整理) 《财政部国家税务总局关于企按服务协议或合同确认的收业手续费及佣金支出税前扣除5%(一般企业) 入金额的5%算限额，企业须政策的通知》(财税〔2009〕转账支付，否则不可扣 手续费和29号) 佣金支出 15%(财产保险企按当年全部保费收入扣除退(同上) 业) 保金等后余额的15%算限额 10%(人身保险企按当年全部保费收入扣除退(同上) good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 业) 保金等后余额的10%算限额 为发行权益性证券支付给有 不得扣除 关证券承销机构的手续费及(同上) 佣金 《财政部国家税务总局关于证 券行业准备金支出企业所得税 税前扣除有关问题的通知》(财 税〔2009〕33号)(该文执行 至2010年12月) 证券投资 者保护基0.5%,5% 营业收入的0.5%,5% 《财政部国家税务总局关于证金 券行业准备金支出企业所得税 税前扣除有关政策问题的通 知》(财税〔2012〕11号)(2011 年1月1日起至2015年12月 31日止执行) 收取的交易手续费中按代理《财政部国家税务总局关于证期货投资千万分之五至千交易额 券行业准备金支出企业所得税者保障基万分之十 税前扣除有关政策问题的通金 知》(财税〔2012〕11号) 期货公司收取的交易手续费收入减去 风险准备5% 应付期货交易所手续费后的(注:2011年1月1日起至2015 年12月31日止执行) 金 净收入 财政部、国家税务总局关于金 融企业贷款损失准备金企业所 得税税前扣除政策的通知(财 贷款资产余额的1%;允许从税〔2012〕5号) 1% 事贷款业务，按规定范围提取 (注:该文执行至2013年12 月31日止，目前尚无新的政策 规定) 委托贷款等不承担风险和损 不得扣除 失的资产不得提取贷款损失(同上) 贷款损失 准备在税前扣除 准备金(金 融企业) 按比例扣除 《财政部国家税务总局关于金 融企业涉农贷款和中小企业贷——关注类贷款款损失准备金税前扣除政策的2% 通知》(财税〔2009〕99号) 涉农贷款和中小企业(年销售——次级类贷款额和资产总额均不超过2亿25% 《财政部国家税务总局关于延元)贷款 ——可疑类贷款长金融企业涉农贷款和中小企50% 业贷款损失准备金税前扣除政 策执行期限的通知》(财税—损失类贷款 〔2011〕104号)(注:该文将100% good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 财税〔2009〕99号规定的执行 期限至2013年12月31日止) 《财政部国家税务总局关于金 融企业贷款损失准备金企业所 得税税前扣除政策的通知》(财 税〔2012〕5号)(注:2011 年1月1日起至2013年12月 31日止执行) 1.非投资型财产保险，不超过 保费收入0.8% 投资型财产保险，有保证收《财政部、国家税务总局关于益，不得超过业务收入0.08%，保险公司准备金支出企业所得无保证收益，不得超过业务收税税前扣除有关政策问题的通入0.05% 知》(财税〔2012〕45号) 2.人寿保险业务，有保证收(注:本通知自2011年1月1益，不超过业务收入0.15%;日至2015年12月31日执行) 无保证收益，不超过业务收入保险保障 的0.05% 基金 保险公司有下列情形之一据实 的，其缴纳的保险保障基金不3.短期健康保险业务，不超过 得在税前扣除: 保费收入的0.8%;长期健康 1.财产保险公司的保险保保险业务，不超过保费收入的障基金余额达到公司总资产6%0.15% 的。 4.非投资型意外伤害保险，不 2.人身保险公司的保险保超过保费收入的0.8%; 障基金余额达到公司总资产1% 的。 投资型意外伤害保险，有保证 收益的，不超过业务收入的 0.08%，无保证收益的，不超 过业务收入0.05% 保险公司按国务1.未到期责任准备金、寿险责 院财政部门的相任准备金、长期健康险责任准《财政部、国家税务总局关于关规定提取的未备金依据经中国保监会核准保险公司准备金支出企业所得到期责任准备金、任职资格的精算师或出具专税税前扣除有关政策问题的通寿险责任准备金、项审计报告的中介机构确定知》(财税〔2012〕45号) 保险公司长期健康险责任的金额提取。 准备金 准备金、已发生已 2.已发生已报案未决赔款准(注:本通知自2011年1月1报案未决赔款准备金，按最高不超过当期已经日至2015年12月31日执行) 备金和已发生未提出的保险赔款或者给付金 报案未决赔款准额的100%提取;已发生未报 备金，准予在税前案未决赔款准备金按不超过 扣除。(段文涛整理) 当年实际赔款支出额的8%提 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection 取。 保险公司实际发生的各种保 险赔款、给付，应首先冲抵按 规定提取的准备金，不足冲抵 部分，准予在当年税前扣除。 《财政部国家税务总局关于保 险公司提取农业巨灾风险准备 金企业所得税税前扣除问题的 通知》(财税〔2009〕110号) (注:该文执行至2010年12农业巨灾财政给予保费补贴的种植业月31日止) 风险准备25% 险种，不超过本年补贴险种保金(保险公《财政部国家税务总局关于保费收入的25% 司) 险公司农业巨灾风险准备金企 业所得税税前扣除政策的通 知》(财税〔2012〕23号)(注: 2011年1月1日起至2015年 12月31日止执行) 《财政部、国家税务总局关于担保赔偿中小企业信用担保机构有关准当年年末担保责任余额; 准备(中小备金税前扣除问题的通知》(财1% 同时将上年度计提的担保赔企业信用税〔2009〕62号)(注:该文 偿准备余额转为当期收入 担保机构) 执行至2010年12月31日止) 《财政部国家税务总局关于中 小企业信用担保机构有关准备未到期责当年担保费收入; 金企业所得税税前扣除政策的任准备(中 通知》(财税〔2012〕25号)小企业信50% 同时将上年度计提的担保赔(注:本通知自2011年1月1用担保机偿准备余额转为当期收入 日起至2015年12月31日止执构) 行) 煤矿企业 属于收益性支出的，可直接作维简费支实际发生可扣除; 《国家税务总局关于煤矿企业为当期费用在税前扣除;属于出 维简费和高危行业企业安全生按照有关规定预资本性支出的，应计入有关资产费用企业所得税税前扣除问高危行业提的维简费和安产成本，并按企业所得税法规题的公告》(国家税务总局公企业安全全生产费用，不得定计提折旧或摊销费用在税告〔2011〕第26号) 生产费用在税前扣除。 前扣除 支出 good processing performance, with sufficient rigidity. Template selected template surface should be flat and smooth, plywood coated high strength, good wear resistance, water resistance, durability, physical and chemical properties of stable and smooth surface, no pollution, no damage, clean. Template straight keel, specifications, and panels close, firmly attached, have sufficient rigidity. Templates may not play the ink, paint and write numbers to avoid contamination of concrete surfaces. Template design set of bolt holes through walls, but not free to play holes, openings, portrayal, nailing. Release agent used on concrete surface quality and color does not affect the release agent. Pull bolt specifications and varieties should be according to the concrete lateral pressure, wall waterproofing, air defence requirements and template Panel selection, bolts used should have sufficient strength to pull the bolt casing and plug should be determined according to the diameter of the bolt, the choice of plastics, rubber, nylon and other materials. Topstitching cross-section according to the circumstances, the request can tear down, should adopt the trapezoid, square, rounded square; can be made for hardwood, nylon, plastic, aluminum, stainless steel and other materials. Depth is not greater than 20mm. Steel frame in front of the Assembly must be straightened, wood joist requires that you have sufficient rigidity. Keel as far as possible without joints, if it proves necessary to connect, the connection must be staggered. Template processing must be carried out in wood processing plant, processing materials when cutting line cutting, precise size, angle, surface smooth, tight joints. Field spell using a template before the template, on the surface smoothness, the section size, Yin and Yang template angle, adjacent to surface level and check the bolt Assembly. Before clamping, to check the template, especially the template Panel connection