1, and the quality cost includes:

(1) Prevention cost. Its specific items include: quality management activity fee, quality evaluation and audit fee, quality training fee, quality improvement fee, quality incentive fee, etc.

(2) Identification cost. Its specific items include: inspection fee, test fee and testing equipment fee;

(3) Internal failure cost. Specific items include: waste loss, maintenance or rework loss, accident treatment fee and shutdown loss;

(4) External failure cost. Its specific items include: warranty cost, return loss, discount loss, liability compensation cost and quality penalty loss.

2. Legal basis: Article 8 of Enterprise Income Tax Law of People's Republic of China (PRC).

Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

Second, the quality cost management methods

The methods of quality cost management are as follows:

1. Introduce the concept of quality cost. First of all, it is necessary to train relevant personnel, especially financial personnel and quality management personnel involved in quality cost management;

2, the preparation of quality cost management procedures. It is necessary to divide all quality function activities into related quality cost subjects according to the specific situation of the enterprise, and stipulate how to collect data, how to count, how to calculate and which department is responsible respectively;

3. Complement and improve the original vouchers. Clean up the original vouchers once, and supplement and improve them as needed. In order to facilitate statistics, when using these vouchers, they should be stamped with the seals of internal failure, external failure, identification and prevention according to the subjects to which the expenses belong, so as to facilitate identification;

4. Do a good job in data collection and statistics. All departments of the enterprise shall, in accordance with the provisions of the procedure documents, fill in the relevant original vouchers on time, make statistics and report on time, and finally, the financial department shall compile the quality cost report;

5. Prepare quality cost report. According to the quality cost report, put forward the total quality cost and its main subjects, put forward the deviation between the number of occurrences and the planned number, and introduce relevant index formulas for comparison for leaders' analysis;

6. Analyze the quality cost. The quality cost analysis method includes: the proportion analysis of quality cost classification subjects; Internal analysis of monthly quality cost, etc.

7, according to the analysis results found that the problem is improved. If we find abnormal situations in the analysis, we can further obtain the information about the problems in the quality management system, so as to find opportunities for quality improvement.