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), the fees and commissions related to production and operation incurred by enterprises shall be deducted if they do not exceed the following calculation limits; The excess shall not be deducted.
1. Insurance enterprises: Property insurance enterprises calculate the limit according to 15% (including this figure, the same below) of the balance of all premium income in the current year after deducting surrender premium; The life insurance enterprise shall calculate the limit according to the balance 10% of the total premium income in the current year after deducting the surrender premium.
2. Other enterprises: the limit is calculated by 5% of the income confirmed in the service agreement or contract signed with intermediary service institutions or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents, representatives, etc.). ).
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.
In addition, according to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Certain Tax Treatment of Taxable Income of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 12), enterprises (such as securities, futures, insurance agents, etc.). ) those who are engaged in agency services and whose main business income is fees and commissions are allowed to truthfully declare their actual operating costs (including fees and commissions) before enterprise income tax.
Article 4 of State Taxation Administration of The People's Republic of China Announcement on Several Issues Concerning Tax Treatment of Taxable Income of Enterprise Income Tax (State Taxation Administration of The People's Republic of China AnnouncementNo. 12) stipulates that in the process of developing customers and business (such as entrusting the sales of telephone network cards and telephone prepaid cards, etc.), telecom enterprises need to pay fees and commissions to brokers and agents, and the actual related fees and commissions shall not exceed 5% of the total income of the enterprise in that year. The Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Fees and Commissions of Telecom Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.59) stipulates that the fees and commissions of telecom enterprises mentioned in Article 4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 15 are limited to those incurred in the process of developing customers and business.