Measures for Pre-tax Deductions from Income Tax for Enterpris
一年级数学教学计划企业所得税税前扣除管理办法（国税发[2000]No.84）(英文版)
2009-05-05
Guo Shui Fa [2000] No.84
To： the bureaus of state taxation and local tax bureaus of each province，autonomous region，municipality and the cities under parate state planning：（The circular is omitted）
Measures for Pre-tax Deductions from Income Tax for Enterpris
Chapter I General Provisions
Article 1 The Measures are hereby formulated in accordance with the Interim Regulations of the People's Republic of China on Income Tax for Enterpris （the "Regulations"）and implementing rules thereof （the "Rules"）。
Article 2 According to Article 4 of the Regulations， the balance of total annual income to the taxpayer
in each tax year less the allowed deductions shall be the taxable income. The allowed deductions mean all necessary and normal costs， expens， taxes and loss of the taxpayer in each tax year arising in connection with the acquisition of taxable income.
Article 3 The deductions declared by the taxpayer shall be true and legitimate. Truthfulness means the evidence is available that related expenditure has arin. Legitimacy means conformity with the state tax regulations. In ca of discrepancy between other regulations and the tax regulations， the latter shall prevail.
Article 4 Unless otherwi stipulated by the tax laws and regulations，the confirmation of pre-tax deductions shall comply with the following principles：
（1） Accrual basis principle： The taxpayer shall confirm the deductions at the time when the expen accrues rather than at the time of payment.
（2）Matching principle：The expens of the taxpayer shall be declared for deduction in the period when the expen shall be matched or distributed. The deductible expens that the taxpayer shall declare in a certain tax year shall not be deducted earlier or later.
（3）Principle of relevance：The expens that the taxpayer may deduct shall be relevant to the taxable income in nature and at root.
（4） Principle of certainty： No matter when the deductible expens of the taxpayer are paid， the amount shall be certain.
七年级下册英语书（5）Principle of reasonableness：The computing and distribution methods for the deductible expens of the taxpayer shall comply with the general operating rules and accounting practices.
Article 5 The expenditure of the taxpayer must be strictly divided into operating expenditure and capital expenditure. Capital expenditure shall not be directly deducted in current period，and instead it shall be depreciated，amortized in veral periods or recognized in the costs of related investments in accordance with the provisions of tax laws and regulations.realestate
Article 6 Except for the provisions of Article 7 of the Regulations， the following expenditures shall not be deducted from the taxable income：（1）Illegal expenditure such as bribe；（2）Fine，penalty and overdue fine paid for violation of laws and administrative regulations；（3） Provision for impairment of inventories， impairment of short-term investment and impairment of long-term investment，risk rerve funds （including investment risk rerve fund）， and any other rerves
other than tho t aside in accordance with state tax laws and regulations；（4）the part in excess of the statutory deduction scope and standard （proportion or amount） specified by tax laws and regulations.
Article 7 The confirmation of the costs of such asts as inventory， fixed asts， intangible asts and investments of the taxpayer shall comply with the historical cost principle. In ca of restructuring of the taxpayer，including merger，split-up and capital structure adjustment，if the potential appreciation or loss of related asts have been confirmed and realized in tax payment，the cost of related asts may be determined according to the appraid value.
Chapter II Cost and Expen
Article 8 Cost means the cost arising from the taxpayer's sales of commodities （including products，materials，leftovers，waste products and old and waste materials）， provision of labor rvices， and transfer of fixed asts and intangible asts （including technology transfer）。
Article 9 The taxpayer shall reasonably divide the cost arising from operating activities into direct cost and indirect cost. Direct cost means the direct materials and direct labor in the operating cost that may be directly stated for related cost computing objective or labor. Indirect cost means the
joint cost of rvices provided by veral departments to the same cost objective or the joint cost of the same input that may manufacture and provide two or more products or labor rvices.
Direct cost may be directly included in the operating cost of related cost objective or labor rvice according to relevant accounting vouchers and records. Indirect cost must be reasonably allocated to related cost objectives according to the cau and effect between cost objectives and the output of cost objectives.
伞的英文Article 10 The inventories of the taxpayer shall be priced at the actual cost when it acquires them. The actual cost of inventories purchad by the taxpayer includes purcha price， purcha expen and tax. T ax included in the inventory cost means consumption tax， customs duty and resource tax paid for purcha，production or entrusted processing of inventories and the input value-added tax （VAT） that can not be deducted from the output VAT.
The cost of inventory production by the taxpayer includes such indirect expens as manufacturing expen.
Article 11 The taxpayer may adopt the pricing methods，such as individual pricing method， first in， first out method， weighted average method， moving average method， planning cost method，
gross profit margin method or retail price method， for outgoing inventories. In ca of discrepancy between the inventory process ud by the taxpayer and the last in，first out method，the taxpayer may also confirm the cost of outgoing inventories by the last in，first out method. If the taxpayer confirms the inventory cost or lling cost by planning cost method or the retail price method，it must carry forward the cost difference or the margin between the lling and purchasing prices on merchandi at the time of year-end declaration of tax payment.
Article 12 The cost computing methods，indirect cost distribution methods， inventory pricing methods of the taxpayer shall not be changed once they are confirmed. If the change is necessary，the taxpayer shall apply to the competent tax authority for approval before the beginning of the next tax year. Or the tax authority shall have the right to make adjustment if the taxable income is affected.
Article 13 Expen means the lling expen， administrative expen and financial expen that the taxpayer occurs in each tax year and may be
deductible， except for the expens that have been included in the cost. Article 14 Selling expen means the expenditure arising to the taxpayer for sales of commodities，including advertisi
ng expen，transportation expen， loading and unloading expen， packing expen， exhibition expen，insurance premium，sales commission （adjustment of commodity purcha price cost for the import commission able to be directly confirmed）， handling charge for agency sales， operating lea fee，traveling expen of marketing department，salaries and welfare expen.
Such commodity purcha expens as the packing expen and transportation expen arising to the taxpayer engaged in commodity circulation for the purchad inventories before being warehoud，insurance premium and loading and unloading expens arising in cour of transportation and storage，reasonable loss in transportation，and lection and clear-up expens before warehousing may be directly included in the sales expen. If the taxpayer has included the said commodity purcha expens in the inventory cost according to the need of accounting， it shall not declare the deductions repeatedly in the name of sales expen.
The sales expen of the taxpayer engaged in real estate development also includes the refitting and repair expen， maintenance expen and heating expen occurring before sales of the development products.
七年级下册英语课本
If the sales expen of the taxpayer engaged in post and telecommunications has been included in the operating cost， it shall not be included in the sales expen for deduction again.
Article 15 Administrative expen means the expen arising to the administrative department of the taxpayer for provision of various supporting rvices for management and organizing of operating activities. Administrative expen shall include the head office （corporate）outlay borne by the taxpayer，rearch and development expen （technical development fee），social curity contribution，labor protection expen， business entertainment fee， trade union fee， staff education outlay，expens of the shareholders' meeting or board of directors，amortization of start-up expen，amortization of intangible asts （including land u fee and land loss compensation）， mineral resource compensation，bad debt loss，stamp duty，fire fighting expen，
美国肯塔基大学
国庆节的诗歌pollutant discharge fee，afforestation fee，foreign affairs fee，legal，financial，material processing and accounting affairs costs （consulting fee， legal cost， fee of engagement of intermediary agencies， trademark registration fee）， and reasonable administrative fees relevant to its for-profit activities paid to the head office （the head office of the same legal entity in the nature of headquarters）。 Unless with approval of the State Administration of Taxation or its authorized tax a
uthorities， the taxpayer shall not recognize the administrative expen paid to its affiliated enterpris.
The head office outlay，also called corporate outlay，includes the salary， welfare fee and traveling fee of the administrative officers of the head office， and the office fee， depreciation expen， repair expen，material consumption and amortization of low-value consumables.
不要脸英语Article 16 Financial expen means the expen arising from raising of operating funds，including net interest expen，net exchange loss，handling charge of financial institutions，and other non-capital expenditure.
Chapter III Payroll Expenditure白马王子英文
Article 17 Payroll expenditure means all the labor compensations in or not in cash paid by the taxpayer to the employees hold positions in or have employment relationship with the taxpayer in each tax year，including ba salary，reward，allowance，subsidy，year-end salary increa，overtime salary and other expenditures concerned.
Regional subsidy， commodity price subsidy and lunch subsidy shall be treated as payroll expenditure.
英语高级听力Article 18 The following expenditures of the taxpayer shall not be treated as payroll expenditure：
（1）Dividends paid to employees for their investment in the taxpayer；（2）Social curity contribution paid by the taxpayer for employees according to provisions of central or provincial governments；（3） Various welfare expenditures （including employee living allowance and family-visit traveling expen）paid out of the staff welfare fund；（4）Various labor protection expenditures；（5）Traveling expen and tting-in allowance for work transfer of employees；（6）Various expenditures for retirement and resignation of employees；（7）The only-child allowance；（8）Public housing rerve fund assumed by the
