企业的成本、费用和损失的计算，涉及企业经营活动的各个环节，范围相当广泛，不同行业有不同的成本、费用的构成。中国的税收法律、行政法规没有具体列举可以列支的成本、费用和损失项目，而是列举了若干不得列支、不得一次列支和限定条件列支的项目。从列举的项目看，主要是 The calculation of the costs, expenses and losses of an enterprise involves all aspects of the business activities of the enterprise. The scope of the enterprise is rather wide and different industries have different costs and expenses. China’s tax laws and administrative regulations do not specify the costs, expenses and losses that can be expensed. Instead, they list a number of items that can not be disbursed, disbursed once and qualifying disbursements. From the list of items, mainly