Insurance companies: Property insurance companies are allowed to deduct 65,438+05% of the balance after the surrender premium is deducted from the total premium income of the current year; Life insurance: 10%.
Fees and commissions incurred by telecom enterprises in selling telephone access network cards and telephone recharge cards shall not exceed 5% of the total income of the enterprise in that year, and may be deducted according to the facts.
Other enterprises: the deduction limit is calculated by 5% of the service agreement income signed with intermediary service institutions or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents and representatives, etc.). ).
(2) Enterprises (such as securities, futures and insurance agents). Engaged in agency services whose main business income is fees and commissions, it is allowed to deduct the actual operating costs (including fees and commissions) of obtaining this income before enterprise income tax.
People's Republic of China (PRC) tax collection management law
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.