Q：
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Can the commercial insurance premiums paid by enterprises for employees be deducted before enterprise income tax?
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A：
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The commercial insurance premiums paid by enterprises for investors or employees shall not be deducted except for the personal safety insurance premiums paid by enterprises for workers in special industrial line in accordance with relevant national regulations and other commercial insurance premiums allowed to be deducted according to the regulations of the finance and tax authorities of the State Council.
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Q：
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How should the leasing expenses incurred by enterprises on leased fixed assets (houses, cars, etc.) be deducted before enterprise income tax?
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A：
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The leasing expenses incurred from leasing fixed assets through operating leases shall be evenly deducted according to the lease term; The leasing expenses incurred by leasing fixed assets through financing leases shall be depreciated and deducted by installments based on the portion that constitutes the value of the leased fixed assets in accordance with regulations.
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Q：
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The enterprise promotes its products or services through a third-party platform. Is the service fee, charged by the third-party platform company with invoicing content as the expenditure of information promotion service fees, deducted in full as information service fees, or is it deducted as advertising and business promotion fees with a deduction ceiling?
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A：
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In general, expenses incurred by a company to promote its products, services, or image are considered as advertising and business promotion expenses. Enterprises promoting their products or services through third-party platforms, although the invoice indicates information service fees, should be deducted as advertising and business promotion expenses within the prescribed proportion before tax as the actual expenses incurred by the enterprise to promote its products or services.
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Q：
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Can high-tech enterprise enjoy a 15% preferential tax rate in the year when their high-tech enterprise qualification certificates expire?
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A：
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In the year when the enterprise's high-tech enterprise qualification expires, before being re recognized, its enterprise income tax shall be temporarily prepaid at a 15% tax rate. If it has not yet obtained the high-tech enterprise qualification by the end of the year, a supplementary tax payment shall be made for the corresponding period in accordance with regulations.
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Q：
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Can the one-time compensation paid to employees who resign from the company enjoy an additional deduction for research and development expenses?
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A：
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The one-time compensation paid for the resigned employees are not salary expenses in terms of enterprise income tax and cannot enjoy additional deduction as research and development expenses.
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FAQ
