Commission and handling fee in income tax settlement

First, the text answer

Fees and commission expenses related to the production and operation of an enterprise are allowed to be deducted on the premise that they do not exceed the following calculation limits: if they exceed the limit, they will not be deducted: insurance companies and property insurance companies will calculate the limit according to 15% of the total premium income deducted from the waiting balance of surrender premium in the current year, and life insurance companies will calculate the limit according to 10% of the total premium income deducted from surrender premium in the current year. The handling fee paid by a property insurance company limited by shares through the bank to sell non-life insurance investment-type insurance products can be deducted within 8% of the total amount it receives.

Second, analysis

There are several conditions for royalty expenses. Employees who are not employees of this unit or other independent units have a royalty receipt, and they cannot exceed 5% of sales. An enterprise shall sign an agency agreement or contract with an intermediary service enterprise or individual with legal business qualifications, and pay handling fees and commissions in accordance with relevant state regulations. Enterprises shall truthfully provide the local competent tax authorities with the handling fees and commissions of the current year.

Three. Materials needed for income tax settlement?

1, a copy of the business license of the enterprise;

2. Annual general ledger, subsidiary ledger, accounting books and accounting vouchers;

3, the enterprise this year's tax return;

4, enterprise capital verification report;

5. A copy of the tax assessment report issued by the intermediary agency in the previous year;

6. Enterprise inventory table, bank statement and balance reconciliation table;

7. Last year's 12_ tax return;

8, a copy of the certificate of ownership of assets;

9, enjoy the relevant preferential tax policies of enterprises _ copy;

10, basic information of the enterprise;

1 1, other materials required by the competent tax authorities.