What fees can be deducted in advance for the 2022 settlement and payment
In the final settlement, some expenses of the enterprise can be deducted. For example, which expenses can be deducted in advance for the final settlement in 2022, and what is the deduction ratio? Generally, wages, benefits, union expenses, etc. can be deducted in advance. The ratio varies according to different expenses, and the specific data content can be seen below.

What fees can be deducted in advance for the 2022 settlement and payment (Figure 1)

In the final settlement, some expenses of the enterprise can be deducted. For example, which expenses can be deducted in advance for the final settlement in 2022, and what is the deduction ratio? Generally, wages, benefits, union expenses, etc. can be deducted in advance. The ratio varies according to different expenses, and the specific data content can be seen below.

The expenses that can be deducted in advance mainly include the following categories
（1） Reasonable salary expenses of the company;

（2） Welfare expenses for enterprise employees;

（3） Education expenses for company employees;

（4） Union funds;

（5） Employee supplementary pension insurance and medical insurance expenses;

（6） Funding for Party organization work;

(7) Company business entertainment expenses;

(8) Company advertising and business promotion expenses;

(9) Handling fees and commission expenses;

(10) Research and development expenses;

(11) Public welfare donation expenses;

(12) Company liability insurance costs.

It can be said that if the above-mentioned expenses are involved in the daily operation and development process of the company, they can be deducted in advance according to specific proportions. However, if the company does not involve the above-mentioned expenses in its business process, it cannot cheat in order to pay less taxes, which may bring financial and tax risks to the company, and even be punished by relevant tax authorities.

What are the expenses that can be deducted in advance for final settlement?
(1) Deducting 100% of the company's reasonable salary expenses;

（2） If the company's employee welfare expenses do not exceed 14% of the total salary, they can be deducted;

（3） If the company's employee education expenses do not exceed 8% of the total salary, pre tax deductions are also allowed;

（4） The deduction rate of union funds shall not exceed 2% of the total salary;

（5） The expenses for employee supplementary pension insurance and supplementary medical insurance shall be deducted within a standard of no more than 5% of the employee's total salary;

（6） The deduction rate of Party organization work expenses shall not exceed 1% of the total annual salary of employees.

(7) Business entertainment expenses shall be deducted at 60% of the amount incurred, but the maximum amount shall not exceed 5% ‰ of the current year's sales (operating) revenue.

(8) The company's advertising and promotional expenses shall be deducted no more than 15% and 30% of the current year's sales (operating) revenue, respectively.

(9) Handling fees and commission expenses. The deduction ratio for property insurance companies is 15% of the total premium income of the year after deducting the surrender deposit, while the deduction ratio for personal insurance companies is 10%; The revenue amount recognized by other companies according to the signed service agreement or contract is 5%.

(10) If R&D expenses do not generate intangible assets and are included in the current profit and loss, they shall be deducted according to regulations, and then deducted before tax at 75% of the actual amount; If intangible assets are generated, they shall be amortized at 175% of the cost of intangible assets before tax.

(11) The public welfare donation expenses within 12% of the total annual profit shall be deducted before tax, and the portion exceeding 12% shall be deducted when calculating the taxable income within three years after carrying forward.

(12) The company's liability insurance premium, which is paid according to regulations, can be deducted before corporate income tax at a deduction rate of 100%.