I. Office maintenance
Maintenance means care, maintenance, repair
Borrowed: management costs - repairs (office)
Loans: related subject - related breakdown
Ii what are the office costs and what are the repairs
Office costs refer primarily to expenditure incurred by administrative copying offices in the course of office attacks. These include: bookkeeping costs (meaning department of management purchase of letters, subscription of newspapers and magazines), printing costs, photocopying costs (meaning printing of business cards, labour contracts, internal newspapers, etc.), daily office supplies (fax machines, printers, colour belts for photocopiers, cartridges, ink, powder, photocopying paper, etc.), annual inspection fees (meaning business participation joint annual fees, business change costs, etc.), other (including treasury invoice fees, financial statements, financial ledgers and seals, and photocopying fees, etc.)。
Repair costs are primarily expenses incurred by the enterprise in maintaining and repairing fixed assets. Expenditure incurred for vehicles, printers, computers, air conditioning etc。
Iii $150,000 for office maintenance, subject to be included
Under article 13 of the new enterprise income tax act, in calculating the amount of taxable income, the following editions of the expenditure incurred by the enterprise as long-term amortized expenses are granted deductions in accordance with the established amortization rights:
(i) expenditure on alterations to fixed assets that have been fully depreciated
(ii) alteration expenditures on leased fixed assets
(iii) major repairs to capital assets
(iv) other expenditures shall be treated as long-term expenses to be apportioned。
Article 69 expenditure for major repairs of fixed assets, referred to in article 13 (3) of the income tax act for enterprises, means expenditure that simultaneously:
(i) the repair expenditure reaches more than 50 per cent of the tax base on acquisition of fixed assets
(ii) extension of the life of fixed assets beyond 2 years after repair。
Expenditure under article 13 (3) of the enterprise income tax act is amortized over the useful life of fixed assets。
Article 70 other expenses referred to in article 13 (4) of the income tax act of an enterprise shall be amortized for a period of not less than three years as from the month following the month in which they are incurred。
Smaller maintenance costs are charged to the beneficiaries of fixed assets for manufacturing costs or management costs, which can be paid for long periods of time if major fixed assets repairs meet the long-term amortization requirements, and larger amounts can be shared within one year if the long-term amortization conditions are not met。
Iv what is the difference between maintenance costs in management costs and repair costs in sales costs
Which charges are charged on the basis of beneficiaries
Management costs are normally incurred for office, while sales-in-chief are charged to sales costs. The company buys wires, which are usually charged to management costs -- office expenses, because these costs are required for office
For example, vehicle refuelling costs incurred in the course of sales, vehicle repairs, vehicle insurance premiums, promotions, charged to sales costs
For example, telephone charges, utilities, office expenses, administrative expenses
Iv accountancy line to account for maintenance costs of the executive office
If the maintenance costs of the managed office are small, they are charged directly to the “management costs - renovations”。
2. If the amount is large, it is charged first to the “long-term charge-improvement fee”; then amortized in accordance with the three-year period established by the tax law。
Vi what exactly does office costs include
1, transportation; 2, communications; 3, gift; 4, business hospitality; 5, conference expenses; 6, clothing; 7, labour insurance; 8, office consumables; 9, equipment consumables; 10, maintenance of office equipment; 11, acquisition of fixed assets; 12, book reporting; 13, information
(b) 15, office cleaning
19. Normal energy costs incurred in the office area
20. Rent or property
Vii cost of office computer maintenance is good for office maintenance, office
Office costs could be included, maintenance should be only machine maintenance, or a level iii subject could be specifically included in office equipment maintenance
Viii office costs including what
Accounting for office costs includes: stationery for production and management, paper printing (including printing and purchase of protocols, systems, statements, papers, books, etc.), newspaper and magazine fees, library materials
Post and telecommunications communications charges (including stamps, postage charges, telegrams, telephone charges, initial charges for the installation of city telephones and rental of roads outside of dispatch communication lines), as well as the cost of booking of bank settlement documents。
Office costs need to be distinguished from low-value, vulnerable costs. Low-value depletion refers to consumption expenditures directly related to production, such as cleaning machinery equipment, supplies, etc。
In general, the tax authorities have provisions for administrative fees (office fees) and such fees are directly offset against the profits of the enterprise. Low-value, vulnerable costs are allocated to production costs. Therefore, business operations or financial management should be conducted in such a way as to minimize the cost of office costs。
