Current location - Health Preservation Learning Network - Health preserving recipes - Our company is engaged in the health care industry. It has been losing money for half a year. In this case,
Our company is engaged in the health care industry. It has been losing money for half a year. In this case,
What you want to ask is how to deduct the salary at the end of the year.

This has little to do with whether your company is profitable, but mainly depends on your main business income.

According to Order No.512 of the State Council, People's Republic of China (PRC): Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), Article 43 of the Regulations clearly stipulates that business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year.