扣除项目包括销售(营业)成本和期间费用两部分,期间费用根据费用的重要性又分解为若干重要项目。为了正确计算申报期的应纳税所得,根据收入和费用配比原则,企业应在确认各项收入的同时,结转相应的成本。其中,对销售(营业)收入的成本在扣除项目中单独体现。其他项目的成本,根据重要性原则直接冲减有关收入。在申报扣除项目时,应注意以下几点:第一,要严格区 Deductions include selling (business) costs and period costs in two parts, the cost of the period according to the importance of the cost and broken down into a number of important projects. In order to correctly calculate the taxable income during the reporting period, according to the principle of income and cost allocation, the enterprise shall carry forward the corresponding costs while confirming all the incomes. Among them, the cost of sales (business) income in the deduction items separately. The cost of other items is directly offset against the income according to the principle of materiality. In the declaration deduction items, should pay attention to the following points: First, to strictly district