1. Watering cost
2. Clean up the fallen leaves.
3. Clothing tool fee
4. Accident handling fee
5. Replanting and other expenses
6. Pruning, fertilizing, loosening soil and weeding
7. Pest control
8. taxes and fees
primary data
1. Total green area of contracted maintenance area: m2;
2. Number of trees: 1 tree;
3. Shrub number (or area): plant (m2);
4. Number of lawn and ground cover plants: m2;
Sporadic expenses incurred by enterprises in greening production and business premises do not include supporting greening expenses included in the capital construction budget.
What subject does the greening fee belong to?
Included in the management fee.
How to calculate the cost of greening and whether the cost can be deducted before tax should be determined by distinguishing whether it is related to production and operation and the amount of the cost.
According to Article 15 of the Measures for Pre-tax Deduction of Enterprise Income Tax, the administrative expenses are the expenses incurred by the taxpayer's administrative department to provide various supporting services for the management institutions and business activities, including the greening expenses.
At the same time, Article 8 of the Enterprise Income Tax Law stipulates that the reasonable expenses actually incurred by an enterprise related to income acquisition are allowed to be deducted when calculating the taxable income. Therefore, the greening expenses incurred by enterprises should be taxed under the following circumstances:
Reasonable plant greening expenses related to production and operation should be included in the subject of "management expenses-greening expenses" on the basis of real and legal evidence that can prove that the relevant expenses really occurred, and can be deducted before tax. If the amount of plant greening expenses is relatively large, it shall be included in the "long-term deferred expenses" subject, and it shall be amortized linearly by stages in accordance with the provisions of the enterprise income tax law and its implementing regulations, and the amortization period shall not be less than 3 years.
However, according to the tax law, greening expenses unrelated to production and operation are not allowed to be deducted before tax.
What does the company's greening expenses include? Bian Xiao gave a detailed answer above. Some companies' greening expenses are not so detailed, but almost all of them are included. Today, Bian Xiao also brings you some knowledge about the cost of greening. If you have any other questions, you can continue to ask Bian Xiao. Today's article is shared here. Thanks for watching.