National laws and regulations on property start-up costs

Property start-up expenses refer to various expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, exchange gains and losses and interest expenses that are not included in the purchase and construction costs of fixed assets and intangible assets. The preparation period refers to the period from the date when the enterprise is approved to start production and operation (including trial production and trial operation).

Legal basis:

Article 27 of the Regulations on Property Management in Shandong Province encourages the construction unit to provide some business premises or give financial support for the property management of residential areas it develops.