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季度所得税申报表A类里的营业成本包括哪些项目

84785022| 提问时间:2023 02/02 20:33
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营业成本包括material costs(原材料成本);labour costs(劳动成本);utilities(水电等公共费用);leasing costs(租赁费用);repairs and maintenance(维修费用);vehicle expenses(车辆费用);administrative costs(行政费用);costs of goods sold(销售货物成本); marketing costs(营销费用); and travel expenses(差旅费). Material costs are the most obvious cost of running a business. These include raw materials, packaging, and components for the product or service being offered. Labour costs refer to the wages and salaries paid to employees for their work. Utilities such as electricity, water and internet are necessary for day to day running of the business, making them fixed expenses. Leasing costs need to be taken into account if the business is hiring premises or equipment. Repairs and maintenance can include unexpected and planned fixing of equipment and machinery. Vehicle expenses cover the cost of fuel, parking, insurance and repairs associated with the use of vehicles in the business. Administrative costs include rent, telecommunication, and other office-related expense. Costs of goods sold refers to the raw materials, labour and other costs directly associated with producing the final product. Promotional and marketing costs are necessary in order to reach and engage with potential customers. Finally, travel expenses are bills related to business trips.
2023 02/02 20:40
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