According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Pre-tax Deduction Policy of Enterprise Handling Fees and Commission Expenses, the document Caishui [2009] No.29 stipulates that:

1. Expenses and commission expenses related to production and operation incurred by the enterprise shall be deducted if they do not exceed the following calculation limits; The excess shall not be deducted.

2. Other enterprises: the limit is calculated by 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, representatives, etc.). ).

If your company includes the "sales agency fee" in the "commission", there is tax risk of tax adjustment, because the "commission" shall not exceed 5% of the income amount confirmed in the signed service agreement or contract, so it is suggested that your company include the "sales fee-labor fee" and other subjects in bookkeeping and final settlement, and do not associate it with the "commission".

Two, about stamp duty, property tax, land use tax and other accounting issues.

According to the current accounting standards, property tax, vehicle and vessel use tax, land use tax and stamp duty are accounted for in the subject of "management expenses".

About how to fill in the expense detailed summary table of the data attached to the enterprise income tax return, you can communicate with me through Baidu Hi and discuss with me!