Domestic factories pay trademark usage fees to overseas parent companies. The trademark usage contract has been registered and is used for all goods exported and domestically sold by the factory. The corresponding taxes have been withheld and paid when paying the usage fees.

When calculating corporate income tax, Article 8 of the "Regulations on the Implementation of the Corporate Income Tax Law"

stipulates that the actual and reasonable expenditures incurred by the enterprise related to the acquisition of income, including costs and expenses , taxes, losses and other expenses are allowed to be deducted when calculating taxable income.

Paragraph (1) of Article 41 stipulates that if the business transactions between an enterprise and its affiliates do not comply with the arm's length principle and reduce the taxable income or income of the enterprise or its affiliates, the tax The agency has the right to make adjustments according to reasonable methods.

Article 47 stipulates that if an enterprise implements other arrangements that do not have reasonable commercial purposes and thereby reduces its taxable income or income, the tax authorities have the right to make adjustments according to reasonable methods.

Article 111 of the "Enterprise Income Tax Law Implementation Regulations" stipulates that the reasonable methods referred to in Article 41 of the Enterprise Income Tax Law include:

(1) Comparable non- The controlled price method refers to a method of pricing based on the prices of identical or similar business transactions between unrelated transaction parties;

(2) The resale price method refers to a method of pricing based on prices purchased from related parties. The price at which the imported goods are resold to unrelated transaction parties is determined by deducting the gross profit from sales of the same or similar business;

(3) The cost-plus method refers to the cost plus a reasonable amount. The method of pricing expenses and profits;

(4) The transaction net profit method refers to the method of determining profits based on the net profit level obtained by unrelated transaction parties from the same or similar business transactions;

(5) Profit split method refers to the method of allocating the combined profits or losses of an enterprise and its related parties among the parties using reasonable standards;

(6) Other compliance with arm's length approach.

According to the above regulations, the domestic factory and the overseas parent company are related parties, and the payment of trademark usage fees to the overseas parent company complies with the principle of independent transactions, has a reasonable commercial purpose, and is related to the revenue obtained by the domestic factory. , reasonable expenses can be deducted before the income tax of domestic factories. Otherwise, the tax authorities have the right to make adjustments according to reasonable methods.