Where should the service fees be placed when settling the settlement?

According to the provisions of Caishui (2009) No. 29, insurance agencies (not belonging to insurance companies) pay to insurance agents Commission expenses must not exceed 5%. According to this regulation, 100% of insurance companies across the country will go bankrupt, because the main cost of insurance agency companies is the commission paid to insurance agents, which accounts for almost 80% of their total costs.

Regarding this issue, the State Administration of Taxation Announcement No. 15 of 2012 "State Administration of Taxation Announcement on Certain Tax Treatment Issues on Corporate Income Taxable Income" Article 3 "About pre-tax deductions for business costs of enterprises engaged in agency services" "" clearly stipulates: For enterprises that engage in agency services and whose main business income is fees and commissions (such as securities, futures, insurance agencies, etc.), the operating costs (including handling fees) actually incurred to obtain such income and commission expenses), are allowed to be deducted before corporate income tax.

In what industry does a self-employed person issue promotional service fee invoices?

According to the "Invoice Management Measures of the People's Republic of China" :

Article 19 When units and individuals that sell goods, provide services, or engage in other business activities receive payments for external business operations, the payee shall issue an invoice to the payer; under special circumstances, the payee shall The party shall issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall obtain invoices from the payee when making payments for purchasing goods, receiving services and engaging in other business activities. When obtaining an invoice, no request shall be made to change the product name or amount.

Article 21 Invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.

Article 22 Invoices shall be issued truthfully in accordance with the prescribed time limit, sequence, and columns, all at one time, and shall be stamped with a special invoice seal.

No unit or individual may have the following false invoices: Behavior:

(1) Issuing invoices for others or yourself that are inconsistent with the actual business conditions;

(2) Allowing others to issue invoices for yourself that are inconsistent with the actual business conditions ;

(3) Introduce others to issue invoices that are inconsistent with the actual business conditions.

Where should the service fees be placed when they are settled and settled? According to the introduction in our article above, we It can be understood that the service fees incurred by the company can be included in the company's period expenses when the company performs settlement and settlement, and can be deducted normally according to the requirements of the tax law. For specific analysis, please refer to the introduction in our article above. .