企業所得稅扣(kou)除項(xiang)目(mu)是匯繳的(de)重(zhong)點，一般分(fen)為據實扣(kou)除項(xiang)目(mu)、限額扣(kou)除項(xiang)目(mu)、分(fen)期扣(kou)除項(xiang)目(mu)以(yi)及不得扣(kou)除項(xiang)目(mu)等。只有分(fen)清稅前扣(kou)除項(xiang)目(mu)，才能避免匯繳出(chu)錯。

　　據實(shi)(shi)扣(kou)除(chu)項(xiang)目(mu)包括：職(zhi)(zhi)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)；雇用(yong)季節工(gong)(gong)(gong)、臨時工(gong)(gong)(gong)、實(shi)(shi)習生(sheng)(sheng)(sheng)(sheng)、返聘(pin)離(li)退休人(ren)員以(yi)及接受外(wai)部勞務(wu)派遣(qian)用(yong)工(gong)(gong)(gong)所實(shi)(shi)際(ji)(ji)發生(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)；軟(ruan)件(jian)生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)(chan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)職(zhi)(zhi)工(gong)(gong)(gong)培(pei)訓費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)；非(fei)(fei)金(jin)(jin)(jin)(jin)融(rong)(rong)向(xiang)(xiang)金(jin)(jin)(jin)(jin)融(rong)(rong)借(jie)款的(de)(de)(de)利(li)(li)息(xi)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)、金(jin)(jin)(jin)(jin)融(rong)(rong)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)各項(xiang)存(cun)款利(li)(li)息(xi)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)和同業(ye)(ye)(ye)(ye)(ye)拆借(jie)利(li)(li)息(xi)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)、企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)經(jing)批準(zhun)(zhun)發行債券(quan)的(de)(de)(de)利(li)(li)息(xi)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)；非(fei)(fei)金(jin)(jin)(jin)(jin)融(rong)(rong)向(xiang)(xiang)非(fei)(fei)金(jin)(jin)(jin)(jin)融(rong)(rong)借(jie)款利(li)(li)息(xi)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)，不超過同期(qi)(qi)(qi)同類(lei)計算數額，并提供金(jin)(jin)(jin)(jin)融(rong)(rong)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)同期(qi)(qi)(qi)同類(lei)貸款利(li)(li)率情況說明(ming)；關(guan)聯企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)付給境(jing)(jing)內(nei)關(guan)聯企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)，提供資(zi)料證明(ming)交易符合(he)獨(du)立(li)交易原則(ze)(ze)或(huo)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)實(shi)(shi)際(ji)(ji)稅負(fu)不高于(yu)境(jing)(jing)內(nei)關(guan)聯方；除(chu)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所得稅和允許抵扣(kou)的(de)(de)(de)增值(zhi)稅以(yi)外(wai)的(de)(de)(de)各項(xiang)稅金(jin)(jin)(jin)(jin)及其附加；匯(hui)兌損(sun)失(shi)；按(an)規(gui)定(ding)(ding)(ding)計算的(de)(de)(de)固(gu)定(ding)(ding)(ding)資(zi)產(chan)(chan)(chan)折舊；特定(ding)(ding)(ding)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)特定(ding)(ding)(ding)固(gu)定(ding)(ding)(ding)資(zi)產(chan)(chan)(chan)、所有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)特定(ding)(ding)(ding)固(gu)定(ding)(ding)(ding)資(zi)產(chan)(chan)(chan)（儀器、設備）可(ke)在當期(qi)(qi)(qi)一(yi)次性(xing)扣(kou)除(chu)；按(an)規(gui)定(ding)(ding)(ding)計算的(de)(de)(de)無形(xing)資(zi)產(chan)(chan)(chan)攤(tan)銷費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)；按(an)規(gui)定(ding)(ding)(ding)計算的(de)(de)(de)存(cun)貨成本(ben)；長期(qi)(qi)(qi)待攤(tan)費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)按(an)規(gui)定(ding)(ding)(ding)攤(tan)銷的(de)(de)(de)部分(fen)；轉讓資(zi)產(chan)(chan)(chan)的(de)(de)(de)凈(jing)值(zhi)；符合(he)規(gui)定(ding)(ding)(ding)的(de)(de)(de)資(zi)產(chan)(chan)(chan)損(sun)失(shi)；股權投資(zi)發生(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)損(sun)失(shi)；開辦(ban)(ban)費(fei)(fei)(fei)(fei)(fei)(fei)；按(an)規(gui)定(ding)(ding)(ding)繳納的(de)(de)(de)財產(chan)(chan)(chan)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)費(fei)(fei)(fei)(fei)(fei)(fei)：“五費(fei)(fei)(fei)(fei)(fei)(fei)一(yi)金(jin)(jin)(jin)(jin)”（基(ji)本(ben)養老(lao)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)費(fei)(fei)(fei)(fei)(fei)(fei)、基(ji)本(ben)醫療保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)費(fei)(fei)(fei)(fei)(fei)(fei)、失(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)費(fei)(fei)(fei)(fei)(fei)(fei)、工(gong)(gong)(gong)傷保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)費(fei)(fei)(fei)(fei)(fei)(fei)、生(sheng)(sheng)(sheng)(sheng)育保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)費(fei)(fei)(fei)(fei)(fei)(fei)等基(ji)本(ben)社會(hui)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)費(fei)(fei)(fei)(fei)(fei)(fei)和住房(fang)公(gong)積金(jin)(jin)(jin)(jin)）；特殊工(gong)(gong)(gong)種職(zhi)(zhi)工(gong)(gong)(gong)的(de)(de)(de)人(ren)身(shen)安全險(xian)(xian)(xian)(xian)；環境(jing)(jing)保(bao)(bao)(bao)(bao)護、生(sheng)(sheng)(sheng)(sheng)態保(bao)(bao)(bao)(bao)護等專項(xiang)資(zi)金(jin)(jin)(jin)(jin)；會(hui)議(yi)費(fei)(fei)(fei)(fei)(fei)(fei)；工(gong)(gong)(gong)作服飾費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)；取暖費(fei)(fei)(fei)(fei)(fei)(fei)及防暑降溫費(fei)(fei)(fei)(fei)(fei)(fei)；合(he)理(li)的(de)(de)(de)勞動(dong)保(bao)(bao)(bao)(bao)護支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)；低(di)值(zhi)易耗品攤(tan)銷；當年度實(shi)(shi)際(ji)(ji)發生(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)相關(guan)成本(ben)、費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)；證券(quan)、期(qi)(qi)(qi)貨、保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)代理(li)等企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)向(xiang)(xiang)經(jing)紀人(ren)、代辦(ban)(ban)商支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)付手續費(fei)(fei)(fei)(fei)(fei)(fei)及傭金(jin)(jin)(jin)(jin)；保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)公(gong)司按(an)國務(wu)院財政(zheng)部門的(de)(de)(de)相關(guan)規(gui)定(ding)(ding)(ding)提取的(de)(de)(de)未到期(qi)(qi)(qi)責任(ren)(ren)準(zhun)(zhun)備金(jin)(jin)(jin)(jin)、壽險(xian)(xian)(xian)(xian)責任(ren)(ren)準(zhun)(zhun)備金(jin)(jin)(jin)(jin)、長期(qi)(qi)(qi)健(jian)康險(xian)(xian)(xian)(xian)責任(ren)(ren)準(zhun)(zhun)備金(jin)(jin)(jin)(jin)、已(yi)(yi)發生(sheng)(sheng)(sheng)(sheng)已(yi)(yi)報(bao)(bao)案(an)未決賠(pei)款準(zhun)(zhun)備金(jin)(jin)(jin)(jin)和已(yi)(yi)發生(sheng)(sheng)(sheng)(sheng)未報(bao)(bao)案(an)未決賠(pei)款準(zhun)(zhun)備金(jin)(jin)(jin)(jin)；煤礦企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)維(wei)簡費(fei)(fei)(fei)(fei)(fei)(fei)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)、高危行業(ye)(ye)(ye)(ye)(ye)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)安全生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)(chan)費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)屬于(yu)收益(yi)性(xing)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)的(de)(de)(de)部分(fen)，可(ke)以(yi)直接作為當期(qi)(qi)(qi)費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)在稅前扣(kou)除(chu)等。在實(shi)(shi)務(wu)扣(kou)除(chu)中，應把(ba)握三(san)個要件(jian)原則(ze)(ze)：實(shi)(shi)際(ji)(ji)發生(sheng)(sheng)(sheng)(sheng)、合(he)理(li)支(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)、符合(he)政(zheng)策(ce)。

　　限額(e)(e)(e)(e)扣除(chu)(chu)項(xiang)目包括：職(zhi)(zhi)工(gong)(gong)(gong)福利(li)(li)費(fei)(fei)(fei)不(bu)超(chao)(chao)過(guo)工(gong)(gong)(gong)資薪金(jin)(jin)(jin)總(zong)額(e)(e)(e)(e)的(de)(de)14%；職(zhi)(zhi)工(gong)(gong)(gong)教(jiao)育經(jing)費(fei)(fei)(fei)不(bu)超(chao)(chao)過(guo)工(gong)(gong)(gong)資薪金(jin)(jin)(jin)總(zong)額(e)(e)(e)(e)的(de)(de)2.5%（經(jing)認定的(de)(de)技(ji)術先進型(xing)服務(wu)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)8%），超(chao)(chao)過(guo)部(bu)(bu)分準(zhun)予(yu)在以后納稅(shui)年(nian)(nian)(nian)度結轉(zhuan)扣除(chu)(chu)；職(zhi)(zhi)工(gong)(gong)(gong)工(gong)(gong)(gong)會經(jing)費(fei)(fei)(fei)不(bu)超(chao)(chao)過(guo)工(gong)(gong)(gong)資薪金(jin)(jin)(jin)總(zong)額(e)(e)(e)(e)的(de)(de)2%；與生產經(jing)營(ying)(ying)活動有關的(de)(de)業(ye)(ye)(ye)(ye)務(wu)招待費(fei)(fei)(fei)按(an)(an)(an)(an)照(zhao)(zhao)發生額(e)(e)(e)(e)的(de)(de)60%扣除(chu)(chu)，但不(bu)得超(chao)(chao)過(guo)銷(xiao)(xiao)售(shou)或營(ying)(ying)業(ye)(ye)(ye)(ye)收(shou)(shou)入(ru)(ru)(ru)(ru)的(de)(de)5‰（股權投資業(ye)(ye)(ye)(ye)務(wu)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)分回的(de)(de)股息、紅利(li)(li)及股權轉(zhuan)讓收(shou)(shou)入(ru)(ru)(ru)(ru)可(ke)作為收(shou)(shou)入(ru)(ru)(ru)(ru)計(ji)算(suan)基數）；廣告費(fei)(fei)(fei)和(he)業(ye)(ye)(ye)(ye)務(wu)宣傳費(fei)(fei)(fei)按(an)(an)(an)(an)照(zhao)(zhao)當(dang)年(nian)(nian)(nian)銷(xiao)(xiao)售(shou)（營(ying)(ying)業(ye)(ye)(ye)(ye)）收(shou)(shou)入(ru)(ru)(ru)(ru)的(de)(de)15%（化妝品生產和(he)銷(xiao)(xiao)售(shou)、醫藥制(zhi)造、飲料制(zhi)造企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)30%），超(chao)(chao)過(guo)部(bu)(bu)分向以后結轉(zhuan)；公益性捐贈支出不(bu)超(chao)(chao)過(guo)年(nian)(nian)(nian)度會計(ji)利(li)(li)潤總(zong)額(e)(e)(e)(e)的(de)(de)12%；補(bu)充養(yang)老(lao)保(bao)(bao)險、補(bu)充醫療保(bao)(bao)險分別(bie)按(an)(an)(an)(an)照(zhao)(zhao)工(gong)(gong)(gong)資總(zong)額(e)(e)(e)(e)5%；手續(xu)費(fei)(fei)(fei)和(he)傭金(jin)(jin)(jin)支出按(an)(an)(an)(an)服務(wu)協議或合同確認的(de)(de)收(shou)(shou)入(ru)(ru)(ru)(ru)金(jin)(jin)(jin)額(e)(e)(e)(e)的(de)(de)5%（財產保(bao)(bao)險企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)按(an)(an)(an)(an)當(dang)年(nian)(nian)(nian)全部(bu)(bu)保(bao)(bao)費(fei)(fei)(fei)收(shou)(shou)入(ru)(ru)(ru)(ru)扣除(chu)(chu)退保(bao)(bao)金(jin)(jin)(jin)等后余(yu)額(e)(e)(e)(e)的(de)(de)15%，人身(shen)保(bao)(bao)險企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)按(an)(an)(an)(an)當(dang)年(nian)(nian)(nian)全部(bu)(bu)保(bao)(bao)費(fei)(fei)(fei)收(shou)(shou)入(ru)(ru)(ru)(ru)扣除(chu)(chu)退保(bao)(bao)金(jin)(jin)(jin)等后余(yu)額(e)(e)(e)(e)的(de)(de)10%）；金(jin)(jin)(jin)融企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)貸款(kuan)損(sun)失準(zhun)備金(jin)(jin)(jin)按(an)(an)(an)(an)照(zhao)(zhao)涉農(nong)貸款(kuan)和(he)中(zhong)小企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)（年(nian)(nian)(nian)銷(xiao)(xiao)售(shou)額(e)(e)(e)(e)和(he)資產總(zong)額(e)(e)(e)(e)均(jun)不(bu)超(chao)(chao)過(guo)2億元）貸款(kuan)1%；保(bao)(bao)險公司的(de)(de)農(nong)業(ye)(ye)(ye)(ye)巨災風險準(zhun)備金(jin)(jin)(jin)按(an)(an)(an)(an)照(zhao)(zhao)本年(nian)(nian)(nian)保(bao)(bao)費(fei)(fei)(fei)收(shou)(shou)入(ru)(ru)(ru)(ru)的(de)(de)25%；中(zhong)小企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)信(xin)用擔保(bao)(bao)機構的(de)(de)擔保(bao)(bao)賠償準(zhun)備按(an)(an)(an)(an)照(zhao)(zhao)當(dang)年(nian)(nian)(nian)年(nian)(nian)(nian)末(mo)擔保(bao)(bao)責(ze)任余(yu)額(e)(e)(e)(e)的(de)(de)1%；中(zhong)小企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)信(xin)用擔保(bao)(bao)機構的(de)(de)未到期(qi)責(ze)任準(zhun)備按(an)(an)(an)(an)照(zhao)(zhao)當(dang)年(nian)(nian)(nian)擔保(bao)(bao)費(fei)(fei)(fei)收(shou)(shou)入(ru)(ru)(ru)(ru)50%.中(zhong)小企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)信(xin)用擔保(bao)(bao)機構擔保(bao)(bao)賠償準(zhun)備按(an)(an)(an)(an)當(dang)年(nian)(nian)(nian)年(nian)(nian)(nian)末(mo)擔保(bao)(bao)責(ze)任余(yu)額(e)(e)(e)(e)1%；證券投資者(zhe)保(bao)(bao)護基金(jin)(jin)(jin)按(an)(an)(an)(an)營(ying)(ying)業(ye)(ye)(ye)(ye)收(shou)(shou)入(ru)(ru)(ru)(ru)的(de)(de)0.5%～5%；期(qi)貨投資者(zhe)保(bao)(bao)障基金(jin)(jin)(jin)在收(shou)(shou)取的(de)(de)交(jiao)(jiao)易(yi)手續(xu)費(fei)(fei)(fei)中(zhong)按(an)(an)(an)(an)代理交(jiao)(jiao)易(yi)額(e)(e)(e)(e)千(qian)萬分之五至千(qian)萬分之十；期(qi)貨公司風險準(zhun)備金(jin)(jin)(jin)按(an)(an)(an)(an)收(shou)(shou)取的(de)(de)交(jiao)(jiao)易(yi)手續(xu)費(fei)(fei)(fei)收(shou)(shou)入(ru)(ru)(ru)(ru)減去(qu)應付期(qi)貨交(jiao)(jiao)易(yi)所手續(xu)費(fei)(fei)(fei)后的(de)(de)凈收(shou)(shou)入(ru)(ru)(ru)(ru)5%等。

　　分期扣除項目包括：租入固定資產的租賃費（經營性賃租）按租賃期均勻扣除，融資租入構成融資租入固定資產價值的部分可提折舊分期扣除；一般無形資產不低于10年分攤；投資或受讓的無形資產按照法律或合同約定年限分攤；已足額提取折舊的房屋建筑物改建支出，按預計尚可使用年限分攤；租入房屋建筑物的改建支出，按合同約定的剩余租賃期分攤；固定資產大修理支出，按固定資產尚可使用年限分攤；其他長期待攤費用，攤銷年限不低于3年；開辦費可在開始經營當年一次性扣除或作為長期選擇費用攤銷；研究開發費用加計扣除（未形成無形資產的按研發費用的50%加計扣除，形成無形資產的按成本150%攤銷）；維簡費支出、安全生產費用支出，屬于資本性支出的，應計入有關資產成本，并按企業所得稅法規定計提折舊或攤銷費用在稅前扣除等。