Can the donation to One Foundation be charged before income tax?

The "tax" in pre-tax expenses refers to enterprise income tax. Pre-tax expenses are expenses that can be deducted from pre-tax profits. Due to some differences between accounting law and tax law, accounting treatment and tax treatment have different calibers for determining the income and expenses of enterprises.

Pre-tax expenses:

1. Office expenses, invoices for purchasing office supplies, audit fees and attorney fees;

2. Business entertainment expenses can be charged at 0.5% of the total operating income;

3. Transportation expenses. For enterprises that have bought cars, all road and bridge fees and fuel fees can be charged, and others account for 0.3% of the total income;

4. Travel expenses, all expenses for traveling abroad;

5, advertising fees, can charge 8% of the total income;

6, depreciation expense, the purchase of more than 2000 yuan of goods into fixed assets, depreciation expense of 95% for five years;

7. Welfare expenses can be charged if the actual payment does not exceed 14% of the total salary;

8. Wage, per capita wage 1.600 yuan;

9. Telephone charges: 5% of the employees will pay 400 yuan every month, that is, if there are 10 employees, the monthly chargeable telephone charges will be 200 yuan;

10, social security fee, the part paid by the company can be collected;

1 1, utilities, utilities paid in the name of the unit;

12, consulting fee, which can charge 5% of the total income;

13, freight and freight invoice can be collected;

14, rental fee, and rental invoice can be collected;

15. Insurance premium refers to the property insurance and transportation insurance of the enterprise;

16, donation, 3% of pre-tax profit can be collected;

17. Financial expenses refer to the interest expenses of bank loans that can be charged;

18, which can collect taxes, business tax, urban construction tax, education surcharge, property tax and flood control fee;

19. Decoration fee, the total amount of which is amortized in five years.

Tips: The above contents are for reference only.

Response time: 2021-11-19. Please refer to the latest business changes announced by Ping An Bank in official website.