1. Office expenses can be fully deducted when calculating enterprise income tax as long as they meet the conditions of office expenses under management expenses, and there is no restriction.

2. According to Article 4 of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC), the taxable income is the total income of taxpayers in each tax year, after deducting the allowable deductions. Deductions are all necessary and normal costs, expenses, taxes and losses incurred by taxpayers in each tax year related to obtaining taxable income.

3. The deduction declared by the taxpayer shall be true and legal. Truthfulness refers to being able to provide appropriate evidence to prove that the relevant expenses actually occurred; Legality refers to compliance with national tax laws and regulations. Where other provisions are inconsistent with tax laws and regulations, the tax laws and regulations shall prevail.

4. Unless otherwise stipulated by tax laws and regulations, the confirmation of pre-tax deduction should generally follow the following principles: accrual basis principle, matching principle, correlation principle, certainty principle and rationality principle.