According to the provisions of Article 37 of the Detailed Rules for the Implementation of the Tax Administration Law, if it is really difficult for a taxpayer to file a tax declaration or submit a report on withholding and collecting taxes within the prescribed time limit, and it is necessary to extend the time limit, it shall submit a written application for extension to the competent tax authorities within the prescribed time limit, and it shall be handled within the approved time limit with the approval of the tax authorities.

Taxpayers who are unable to file tax returns or submit tax withholding and collecting reports on time due to force majeure may postpone the processing; However, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall ascertain the facts and approve them.

question

Due to historical reasons, some accounts receivable in our company cannot be recovered, so we entrust the finance company to help us recover the accounts receivable. Our company pays 20% of the money collected by the finance company. Whether the fees and commissions mentioned in the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Pre-tax Deduction Policy of Enterprise Fees and Commissions (Caishui [2009] No.29) are met, and whether they are deducted at the rate of 5%? In addition, what items are included in the handling fee and commission in Caishui [2009] No.29?

explain

According to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy for Enterprise Fees and Commissions (Caishui [2009] No.29), an enterprise shall sign an agency agreement or contract with an intermediary service enterprise or individual with legal business qualifications and pay the fees and commissions in accordance with relevant state regulations. ? It can be seen that intermediary service enterprises or individuals with legal business qualifications are the targets of fees and commissions. If a financial company does not have the above legal business qualifications, it does not belong to fees or commissions.

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