do you need to pay taxes? the domestic factory pays the overseas parent company the trademark license fee. the trademark use contract has been registered, and all the goods used by the factory for export and domestic sales have been withheld and remitted when paying the trademark license fee. When calculating the enterprise income tax, the tax bureau requires the factory to reduce the corresponding trademark use fee charged in the current year according to the proportion of the sales exported to the trademark use right provider to the total annual sales. That is, the trademark use fee attached to the goods exported to the supplier of trademark use right shall not be charged before the enterprise income tax. Is the handling by the Inland Revenue Department correct? Article 8 of the Enterprise Income Tax Law stipulates that reasonable expenses actually incurred by an enterprise, including costs, 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 dealings between an enterprise and its related parties do not conform to the principle of independent transactions, and the taxable income or income of the enterprise or its related parties is reduced, the tax authorities have the right to make adjustments in a reasonable way. Article 47 stipulates that if an enterprise reduces its taxable income or income by implementing other arrangements that do not have reasonable commercial purposes, the tax authorities have the right to make adjustments in a reasonable way. Article 111 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the reasonable methods mentioned in Article 41 of the Enterprise Income Tax Law include: (1) the comparable uncontrolled price method refers to the method of pricing according to the prices of the same or similar business transactions between unrelated parties; (2) Resale price method refers to the method of pricing by deducting the gross sales profit of the same or similar business from the price of goods purchased from related parties and resold to unrelated parties; (3) Cost additive process refers to the method of pricing according to cost plus reasonable expenses and profits; (4) The transaction net profit method refers to the method of determining profits according to the level of net profit obtained by unrelated parties in the same or similar business dealings; (5) The profit division method refers to the method of distributing the consolidated profits or losses of an enterprise and its related parties among the parties by adopting reasonable standards; (six) other methods that conform to the principle of independent trading. According to the above provisions, Chengdu Offshore Weiye considers that domestic factories and overseas parent companies are related parties, and its payment of trademark use fees to overseas parent companies conforms to the principle of independent transaction, and has reasonable business purpose arrangements, and reasonable expenses related to the income earned by domestic factories can be deducted before the income tax of domestic factories. Otherwise, the tax authorities have the right to make adjustments in a reasonable way. The recommended consulting service organization-Chengdu Offshore Weiye Business Service Co., Ltd. provides on-site consulting services free of charge, focusing on the examination and approval, establishment, change, restructuring, cancellation and annual inspection services of domestic companies and foreign-invested enterprises in Chengdu. Domestic-funded enterprises in Chengdu: Chengdu Co., Ltd., branches, individual industrial and commercial households, sole proprietorship enterprises and private non-enterprises. Foreign-funded enterprises in Chengdu: wholly foreign-owned, Sino-foreign joint ventures, Sino-foreign partnerships and representative offices in Chengdu. Registration of overseas companies: Hong Kong companies, British companies, American companies, British Virgin companies, Samoa companies, Cayman companies and other offshore companies are registered. Intellectual property agent: China trademark registration, Hong Kong trademark registration. Supporting services for enterprises: annual report, share reform, capital increase, business secretary, bank account opening, work visa consultation, expert certificate consultation, visa extension consultation, health permit, food circulation permit, general taxpayer application, import and export permit handling, etc. Special agent: foreign capital merger and reorganization, merger and separation, return investment of special purpose companies, domestic and foreign capital restructuring, overseas investment, pre-approval and other entrusted matters.