企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。与取得收入直接相关的支出即“有关的支出”;“合理的支出”是指符合生产经营活动常规,应当计入当期损益或者有关资产成本的必 The actual expenses incurred by the enterprise in connection with income earning, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income. “Expenses related to income” that is directly related to the income earned is the “Proper Expense” means the amount that will be accrued to the routine operation of production and operation and should be included in the current profits and losses or the cost of the relevant assets