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What are the rules for meeting fees and training fees when deducting enterprise income tax?
Measures for pre-tax deduction of enterprise income tax Article 52 Taxpayers' reasonable travel expenses, meeting expenses and directors' fees related to their business activities shall not be deducted before tax if the competent tax authorities require them to provide legal documents to prove their authenticity.

Proof of travel expenses shall include: name, place, time, task, payment voucher, etc.

The certification materials of meeting fees shall include: meeting time, place, participants, content, purpose, fee standard, payment voucher, etc.

Extended data:

Specifically, the training fees are as follows:

1. Teachers' fees refer to the expenses incurred by hiring teachers to teach, including teachers' lecture fees, accommodation fees, meals, inter-city transportation fees, etc.

2. Accommodation refers to the cost of renting rooms during the training of students and staff.

3. Meal expenses refer to the meal expenses incurred during the training of students and staff.

4. Training venue fee refers to renting conference rooms or classrooms for training.

5. Training materials cost refers to the expenses of necessary materials and office supplies during the training period.

6. Transportation expenses refer to the transportation expenses incurred for the transportation of personnel required for training and inspection and investigation related to training.

7. Other expenses refer to on-site teaching fees, equipment rental fees, cultural and sports activities fees, medical expenses and other training-related expenses.

Baidu Encyclopedia-Pre-tax Deduction Method of Enterprise Income Tax