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 People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the 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. If you are engaged in agency services and your main business income is fees and commissions, the actual operating costs (including fees and commissions) incurred to obtain this income are allowed to be accounted for before enterprise income tax.