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How To Approve The Management Fees Of The Competent Departments?

2007/6/25 14:24:00 40549

(1) the approval of management fees, the reasonable amount of management expenses actually incurred in the general year or above is the base, and the factors of increase or decrease in the current cost should be considered reasonably.

The factors of increase and decrease include price level, wage level, function change and personnel change.

Under normal circumstances, the level of last year should be maintained or slightly reduced.

Under special circumstances, the rate of increase should not exceed the increase in total sales revenue or total profit.

(two) the cost of extraction management should not exceed 2% of the annual sales revenue.

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How Is The Management Deduction Of The Management Fee Of The Department In Charge?

The management fees paid by the subordinate enterprises and branches that exceed the approval criteria of the tax authorities shall be subject to tax adjustment and shall not be deducted before tax. The administrative fees paid below the standard shall be deducted according to the actual amount actually paid in the year, and the difference shall not be deducted in the following years. The enterprise's annual administrative fees for the collection of the outstanding fees shall be adjusted and