在会计准则下，费用是指企业在日常活动所发生的、会导致所有者权益减少的、

Under the accounting standards, expenses refer to the total outflow of economic benefits that occur in the daily activities of the enterprise and cause the owner's equity to decrease, and are not related to the distribution of profits to the owner. Under corporate income tax, the deducted costs and expenses are otherwise stipulated. (1) Limit deduction items, for example: the business entertainment expenses related to production and operation activities incurred by the enterprise are deducted at 60% of the amount incurred, but the maximum shall not exceed 5‰ of the sales (business) income of the year; the eligible advertising and business promotion fees incurred by the enterprise that do not exceed 15% of the sales (business) income of the year shall be deducted, and the excess shall be allowed to be carried forward in the subsequent tax year deduction

Under accounting standards, fees refer to the total outflow of economic benefits that occur in the daily activities of an enterprise that will lead to the reduction of owner's equity and which are not related to the distribution of profits to the owner. Under the enterprise income tax, the expenses and expenses deducted are otherwise stipulated, and (1) the amount of the business entertainment expenses incurred by the enterprise in connection with the production and business activities shall be deducted at 60% of the amount incurred, but shall not exceed 5% of the sales (business) income of the current year;

Under the accounting standards, expenses refer to the total outflow of economic benefits that occur in the daily activities of an enterprise, which will lead to the decrease of owner's equity and have nothing to do with the distribution of profits to the owner. However, under the enterprise income tax, the deducted costs and expenses have other provisions: (1) the deduction items with limit, such as: the business entertainment expenses related to production and operation activities incurred by the enterprise shall be deducted at 60% of the amount incurred, but the maximum amount shall not exceed 5 ‰ of the sales (business) income of the current year; the qualified advertising expenses and business publicity expenses incurred by the enterprise shall not exceed the sales (business) income of the current year 15% of the income is allowed to be deducted, and the excess part is allowed to be carried forward and deducted in the following tax years