Do I have to pay taxes? Domestic factories pay trademark license fees to overseas parent companies. 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 the trademark license fee is paid. When calculating the enterprise income tax, the tax bureau requires the factory to offset 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 have no reasonable commercial purpose, 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) The resale price method refers to the pricing method of deducting the sales gross profit of the same or similar business from the price of goods purchased by related parties and resold to non-related 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 net profit level obtained by the uninvolved parties in the same or similar business dealings; (5) Profit distribution method refers to the method of distributing the consolidated profits and losses of an enterprise and its related parties among all parties by adopting reasonable standards; (six) other ways in line with the principle of independent trading. According to the above provisions, Chengdu Offshore Ye Wei considers domestic factories and overseas parent companies as 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. Reasonable expenses related to the income obtained by domestic factories can be deducted before domestic factory income tax. Otherwise, the tax authorities have the right to make adjustments in a reasonable way. The recommended consulting service organization-Chengdu Offshore Ye Wei Business Service Co., Ltd. provides free on-site consulting services, focusing on the approval, establishment, change, restructuring, cancellation and annual inspection services of 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 cooperation, Chengdu representative office. Registered overseas companies: registered Hong Kong companies, British companies, American companies, British Virgin companies, Samoan companies, Cayman companies and other offshore companies. 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 license handling, etc. Special agents: foreign capital merger and reorganization, merger and separation, return investment of special purpose companies, domestic and foreign capital reorganization, overseas investment, pre-approval and other entrusted matters.