Management expenses account for the management expenses incurred by enterprises for organizing and managing production and operation. Including company funds (including personnel salaries, repair costs, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, directors' membership fees (including directors' allowances, conference fees, travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), attorney fees, business entertainment fees, property taxes, etc. that should be borne in enterprise management.

There is no specific provision for this. In practice, it generally depends on whether it is necessary to withdraw. If it needs to be withdrawn, it will be included in the business tax and surcharges. Do not need to be accrued, included in the management fee.