新设立的公司开办费包括哪些-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	新设立的公司开办费包括哪些
释义	开办费是指企业在筹建期发生的费用，包括人员工资、办公费、培训费、差旅费、印刷费、注册登记费以及不计入固定资产和无形资产成本的汇兑损益和利息等支出。企业在筹建期发生的开办费，应当从开始生产、经营月份的次月起，在不短于5年的期限内分期扣除。前面所说的筹建期，是指从企业被批准筹建之日起至开始生产、经营（包括试生产、试营业）之日的期间。法律依据《中华人民共和国企业所得税暂行条例实施细则》第三十四条
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