Handling fee is a kind of labor remuneration collected by entrusting others to handle related matters, which belongs to the corresponding remuneration paid by the principal to handle related matters. Commission refers to the labor remuneration of intermediaries with legal business qualifications for providing services in the trading market. In terms of fiscal and taxation treatment, all kinds of fees and commissions related to business activities are uniformly included in the "fees and commissions" accounting. According to the Notice of State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy of Enterprise Fees and Commissions (Caishui [2009] No.29, hereinafter referred to as "Document No.29"), the fees and commissions related to production and operation are allowed to be deducted if they do not exceed the prescribed calculation limit; The excess shall not be deducted. According to the current pre-tax deduction policy of handling fees and commissions, the author summarizes the pre-tax deduction of three types of eight commissions, which are summarized as follows.
I. Proportional deduction
(1) Property insurance enterprises: Paragraph 1 of Article 1 of Circular No.29 stipulates that property insurance enterprises shall calculate the limit with 15% (inclusive) of the original total premium income deducted from the surrender premium balance.
(2) Life insurance enterprises: Paragraph 1 of Article 1 of Circular No.29 stipulates that life insurance enterprises shall calculate the limit according to 10% of the original total premium income after deducting the surrender premium.
(3) Real estate enterprises: if the entrusted sales of overseas institutions do not exceed 65,438+00% of the entrusted sales revenue, according to the Measures for the Treatment of Enterprise Income Tax on Real Estate Development and Operation (Guo Shui Fa [2009] 365,438+0), the sales expenses (including commission or handling fee) of the products that enterprises entrust overseas institutions to sell and develop shall not exceed 65,430% of the entrusted sales revenue.
(4) Telecom enterprises: If the income before enterprise income tax does not exceed 5% of the total original income of the enterprise, it will be deducted according to the facts at 1%. Announcement on Several Tax Treatments for the Taxable Amount of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 15, hereinafter referred to as the Announcement on Several Tax Treatments for the Taxable Amount of Enterprise Income Tax). ), telecom enterprises need to pay fees and commissions to brokers and agents, and the actual fees and commissions paid do not exceed 5% of the total original income of the enterprise, which can be deducted before enterprise income tax. 2. Announcement on Pre-tax Deduction of Fees and Commissions of Telecommunication Enterprises (Announcement No.59 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 13) further clarifies that the fees and commissions of telecommunication enterprises mentioned in Article 4 of Announcement 15 are limited to the fees and commissions incurred by telecommunication enterprises in the process of developing customers and expanding business.
(5) Other enterprises: Paragraph 2 of Article 1 of Circular No.29 stipulates that the service contract or contract income signed by other enterprises and intermediary service institutions or individuals with legal business qualifications (excluding agents and representatives of both parties to the transaction and their employees, etc.) shall be limited to 5%. ) to be calculated.
Second, full deduction.
(1) Enterprises engaged in service consulting whose main business income is handling fees, commission enterprises: the actual operating costs are allowed to be deducted before tax; The main business income of an enterprise engaged in service consulting is handling fees, and the actual operating costs (including handling fees and commission fees) are allowed to be deducted before enterprise income tax.
(2) China Postal Savings Bank: The agency fees paid to postal enterprises and their subsidiaries should be deducted from the Notice of China Postal Savings Bank on Handling Enterprise Income Tax on Agency Fees of Postal Enterprises (Guo [2012] No.564), which determines that Postal Savings Bank will pay the above fees to postal enterprises as "agency fees".
3. Pre-tax deduction:
(1) With the approval of the State Council and relevant state departments, the business model and distribution model of postal savings banks and postal enterprises, the above-mentioned payment method "agency fee" does not fall within the scope of "handling fee and commission" stipulated in Circular No.29.
(2) According to Article 8 of the Enterprise Income Tax Law and Article 27 of its implementing regulations, the Postal Savings Bank shall pay the above fees to postal enterprises and their provincial branches in accordance with the provisions of the Ministry of Finance and other relevant departments. The taxable income of the enterprise is deducted according to the actual calculation.
(3) Enterprises that issue equity securities shall not deduct, and the handling fees and commissions paid to securities underwriting institutions shall not be deducted before tax. Article 29 stipulates that an enterprise shall sign an agency agreement or contract with an intermediary service enterprise or individual with legal business qualifications, and pay handling fees and commissions in accordance with relevant state regulations. Except for entrusting individual agents, the handling fees and commissions paid by enterprises in cash or other non-transfer ways shall not be deducted before tax. Fees and commissions paid by enterprises to relevant securities underwriting institutions for issuing equity securities shall not be deducted before tax. Equity securities refer to the securities that represent the owners' rights and interests of issuing enterprises and are the source of financing for enterprises. Equity securities should be deducted from premium issuance and cannot be included in enterprise profits and losses.