Q: Is the commission paid by the futures company to the futures broker implemented? If the futures brokerage agreement signed by the futures company and the brokerage firm stipulates that the commission payment ratio is 50% of the net commission introduced by the brokerage firm, can this fee be fully deducted before the enterprise income tax? Answer the second paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pre-tax Deduction Policy of Enterprise Handling Fees and Commission Expenses (Caishui [2009] No.29). Other enterprises (non-insurance enterprises) shall calculate the limit according to 5% of the income confirmed in the service agreement or contract signed with intermediary service institutions or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents and representatives, etc.). ).