企业所得税这些项目可以税前扣除，扣除标准看这里→
<div style="max-width:677px !important;"><section data-role="outer" label="Powered by 135editor.com" style="box-sizing: border-box;"><section data-role="paragraph" style="max-width: 100%;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-align: center; max-width: 100%; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"></p><section data-support="96编辑器" data-style-id="31200" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;padding: 13px;max-width: 100%;box-sizing: border-box;background-color: rgb(240, 246, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;border-top: 1px solid rgb(105, 147, 204);background-color: rgb(254, 254, 254);overflow-wrap: break-word !important;"><section style="max-width: 100%;color: rgb(105, 147, 204);letter-spacing: 2px;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(63, 63, 63);font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。今天我们为大家归纳了常见的税前扣除项目及扣除标准，一起来了解一下吧！</span></p></section></section></section></section><section data-support="96编辑器" data-style-id="28043" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="box-sizing: border-box;margin-right: auto;margin-left: auto;max-width: 100%;width: 2em;overflow-wrap: break-word !important;"><br></p><p style="box-sizing: border-box;margin-right: auto;margin-left: auto;max-width: 100%;width: 2em;overflow-wrap: break-word !important;"><br></p><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">01</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">工资、薪金支出</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">据实扣除</span></strong></span></span></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《中华人民共和国企业所得税法实施条例》，企业发生的<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">合理的</strong>工资薪金支出，准予扣除。</span></p></section></section></section></section></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">02</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">劳动保护支出</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="text-indent: 0em;caret-color: red;font-size: 17px;max-width: 100%;overflow-wrap: break-word !important;">扣除标准：</strong><span style="text-indent: 0em;caret-color: red;font-size: 17px;max-width: 100%;overflow-wrap: break-word !important;"><span style="max-width: 100%;text-indent: 2em;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: #ffa900;letter-spacing: 1px;overflow-wrap: break-word !important;">据实扣除</span></strong></span><br></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《中华人民共和国企业所得税法实施条例》，企业发生的<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">合理的</strong>劳动保护支出，准予扣除。</span></p></section></section></section></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">03</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">职工福利费</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;text-indent: 2em;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">14%</span></strong></span></span></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《中华人民共和国企业所得税法实施条例》，企业发生的职工福利费支出，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">不超过工资、薪金总额14%的部分</strong>，准予扣除。</span></p></section><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br></p><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p></section></section></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">04</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">工会经费</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;text-indent: 2em;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2%</span></strong></span></span></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《中华人民共和国企业所得税法实施条例》，企业拨缴的工会经费，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">不超过工资、薪金总额2%的部分</strong>，准予扣除。</span></p></section><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p></section></section></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">05</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">职工教育经费</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</span></strong><span style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">8%</span></strong></span></p><p style="text-align:justify;margin-top: 20px;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 0.544px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《财政部 税务总局关于企业职工教育经费税前扣除政策的通知》（财税〔2018〕51号），企业发生的职工教育经费支出，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">不超过工资薪金总额8%的部分</strong>，准予在计算企业所得税应纳税所得额时扣除；<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">超过部分，准予在以后纳税年度结转扣除</strong>。</span></p><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br></p></section></section></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">06</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">基本社会保险费和住房公积金</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;text-indent: 2em;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">据实扣除</span></strong><span style="max-width: 100%;text-indent: 2em;"></span></span></span></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《中华人民共和国企业所得税法实施条例》，企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金，准予扣除</strong>。</span></p></section></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p></section><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">07</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">补充养老保险、补充医疗保险</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;text-indent: 2em;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">5%</span></strong></span></span></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《财政部 国家税务总局关于补充养老保险费 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），自2008年1月1日起，企业根据国家有关政策规定，为在本企业任职或者受雇的全体员工支付的<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">补充养老保险费、补充医疗保险费，分别在不超过职工工资总额5%标准内的部分</strong>，在计算应纳税所得额时准予扣除；超过的部分，不予扣除。</span></p></section></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p></section><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">08</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">业务招待费</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;text-indent: 2em;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">60%</span></strong></span></span></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《中华人民共和国企业所得税法实施条例》，企业发生的与生产经营活动有关的业务招待费支出，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">按照发生额的60%扣除，但最高不得超过当年销售(营业)收入的5‰</strong>。</span></p></section></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p></section><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">09</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">广告费和业务宣传费</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">15%</span></strong></span></span></p><p style="text-align:justify;margin-top: 20px;margin-bottom: 20px;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《中华人民共和国企业所得税法实施条例》，企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">不超过当年销售(营业)收入15%的部分</strong>，准予扣除；<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">超过部分，</strong>准予在<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">以后纳税年度结转扣除</strong>。</span></p><section style="margin-bottom: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）扣除标准：</strong><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">30%</span></strong></span></p></section><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 17px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据《财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告》（财政部 税务总局公告2020年第43号），对<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">化妆品制造或销售、医药制造和饮料制造</strong>（不含酒类制造）企业发生的广告费和业务宣传费支出，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">不超过当年销售（营业）收入30%的部分</strong>，准予扣除；<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">超过部分</strong>，准予在<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">以后纳税年度结转扣除</strong>。</span></p></section></section></section></section><section style="max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><section data-role="paragraph" style="box-sizing: border-box;"><p><br></p></section><section style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;background-color: rgb(255, 202, 0);align-self: stretch;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: center;color: rgb(62, 62, 62);letter-spacing: 2px;overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">10</strong></span></p></section></section><section style="box-sizing: border-box;padding: 3px 5px;max-width: 100%;display: inline-block;width: 489.594px;vertical-align: top;align-self: stretch;background-color: rgb(66, 128, 204);flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;text-align: justify;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="max-width: 100%;box-sizing: border-box;min-height: 1em;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">公益性捐赠支出</strong></span></p></section></section></section></section><section style="margin-bottom: 10px;max-width: 100%;box-sizing: border-box;text-align: left;line-height: 1;font-size: 14px;justify-content: flex-start;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 0px;display: inline-block;vertical-align: top;border-top: 0.6em solid rgb(136, 183, 205);border-right: 0.6em solid rgb(136, 183, 205);overflow-wrap: break-word !important;border-left: 0.6em solid transparent !important;border-bottom: 0.6em solid transparent !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section data-support="96编辑器" data-style-id="31202" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px 3px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="box-sizing: border-box;max-width: 100%;width: 2.5em;transform: rotateX(0deg) rotateY(180deg) rotateZ(0deg);overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section><section style="margin-top: -14px;max-width: 100%;box-sizing: border-box;box-shadow: rgb(157, 189, 232) 0px 2px 3px;border-radius: 10px;background-color: rgb(247, 250, 255);overflow-wrap: break-word !important;"><section style="padding: 15px;max-width: 100%;box-sizing: border-box;letter-spacing: 2px;color: rgb(105, 147, 204);font-size: 15px;text-align: left;overflow-wrap: break-word !important;"><p style="text-align:justify;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 1px;text-indent: 0em;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 17px;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">扣除标准：</strong><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;text-indent: 2em;"></span><strong style="max-width: 100%;letter-spacing: 0.544px;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 169, 0);letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">12%</span></strong></span></span></p><section style="margin-top: 20px;max-width: 100%;color: rgb(51, 51, 51);letter-spacing: 1px;text-align: justify;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-indent: 0em;line-height: 2.5em;"><span style="font-size: 17px;"><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据</span>《中华人民共和国企业所得税法实施条例》<span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">，企业发生的公益性捐赠支出，在<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">年度利润总额12％以内的部分</strong>，准予在计算应纳税所得额时扣除；<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">超过年度利润总额12％的部分</strong>，准予<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">结转以后三年内</strong>在计算应纳税所得额时扣除。</span></span></p></section></section></section></section></section></section><section data-role="paragraph" style="box-sizing: border-box;"><section style="box-sizing: border-box;"><section style="box-sizing: border-box;"><section style="padding: 32px 40px 12px; background-color: rgb(255, 255, 255); box-sizing: border-box;"><section style="margin-right: auto; margin-left: auto; max-width: 677px; box-sizing: border-box;"><section style="zoom: 1; box-sizing: border-box;"><section style="overflow: hidden; overflow-wrap: break-word; z-index: 0; visibility: visible; box-sizing: border-box;"><section data-role="paragraph" style="max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-id="85983" data-tools="135编辑器" data-color="#59c3f9" style="box-sizing: border-box;"><p style="font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; font-size: 11px; text-align: center; max-width: 100%; min-height: 1em; line-height: 1.6; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span data-txtlessp="120" data-txtless="spin" style="max-width: 100%;color: rgb(249, 89, 196);box-sizing: border-box !important;overflow-wrap: break-word !important;">◆ </span> <span style="max-width: 100%;color: rgb(89, 195, 249);box-sizing: border-box !important;overflow-wrap: break-word !important;">◆ </span> <span data-txtlessp="-120" data-txtless="spin" style="max-width: 100%;color: rgb(196, 249, 89);box-sizing: border-box !important;overflow-wrap: break-word !important;">◆<span data-txtlessp="120" data-txtless="spin" style="max-width: 100%;color: rgb(249, 89, 196);">◆ </span> <span style="max-width: 100%;color: rgb(89, 195, 249);">◆ </span></span></strong></span></p><p style="font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; font-size: 17px; text-align: center; max-width: 100%; min-height: 1em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="text-align: center; max-width: 100%; min-height: 1em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font face="-apple-system-font, BlinkMacSystemFont, Arial, sans-serif"><span style="letter-spacing: 0.544px;">来源：</span></font><span style="font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px;">百望呼叫中心（</span><font face="-apple-system-font, BlinkMacSystemFont, Arial, sans-serif"><span style="letter-spacing: 0.544px;">bwhjzx</span></font><span style="font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px;">）</span></p></section></section></section></section></section></section></section></section></section></section>
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