2. Period expenses refer to expenses incurred in the current period that are not directly or indirectly included in operating costs, but directly included in current profits and losses, including sales expenses, management expenses and financial expenses.
The tax law strictly limits the conditions, standards and methods for the head office to extract management fees, and also strictly stipulates the management fees deducted before income tax for subordinate enterprises and branches.
1, the scope and conditions for the withdrawal of management fees of the Head Office.
(1) The head office with legal person qualification and tax registration.
(2) The Head Office implements unified management of personnel, finance, capital planning, investment and business decisions of its affiliated enterprises and branches.
(three) the head office has no fixed or recurrent income, or although it has fixed or recurrent income, it is not enough to make up for the management expenses.
(4) Head office management fees include head office and parent company (parent company). For the parent-subsidiary system, the extraction of management fees is limited to wholly-owned subsidiaries in principle.
2. Audit and management of management fees of the Head Office.
(1) Generally, the management fees actually incurred in previous years are used as the basis for approving the management fees, which are reasonably determined in combination with the factors of cost increase and decrease in this year. The increase and decrease factors are mainly price level, wage level, functional changes and personnel changes. Overall, the level of last year should be maintained or slightly decreased. Under special circumstances, the growth rate shall not exceed the growth rate of total sales revenue or total profit, whichever is lower.
(two) the extraction of management fees should control the proportion and amount. The extraction ratio generally does not exceed 2% of the total income.
(3) Items with deduction standards stipulated in tax laws and regulations shall be approved according to the prescribed standards. The examination and approval of some special projects should follow the following principles:
(1) rental fee. The rent of commercial housing is approved according to the contract amount; Rental of houses without property rights shall be approved according to the difference after deducting investment income.
② Business entertainment expenses. Approved according to the total management expenses and the prescribed proportion. The specific proportion refers to the relevant provisions of taxation.
③ Social expenditure. Generally not included in the management fee of the head office. The school-running funds paid for historical reasons are not included in the relevant education funds.
(4) Meeting expenses. Generally, it does not exceed the expenditure level of last year. Special circumstances need to increase, should strictly control the increase.
(four) the management fee of the head office does not include the technology development fee.
The tax authorities should strictly require the head office to extract management fees according to the principle of balance of payments. If there is a balance in the year-end management fee, the enterprise income tax shall be paid according to the regulations, and all the after-tax balances shall be transferred to the next year, and the next year shall be reduced accordingly.
3. Deduct management fees. The management fees paid by subordinate enterprises and branches to the head office shall provide supporting documents such as the scope, amount, distribution basis and method of management fees approved by the tax department of the head office, and shall be deducted. After examination and approval by the competent tax authorities. Otherwise, it shall not be deducted before tax.
(1) If the management fees paid by subordinate enterprises and branches exceed the examination and approval standards of the tax authorities, they shall be adjusted and shall not be deducted before tax; The management fee paid below the standard shall be deducted according to the actual amount paid in the current year, and the difference shall not be deducted in subsequent years.