The head office shall make tax returns in accordance with the relevant provisions of enterprise income tax, and correctly calculate various incomes, costs, expenses, taxable income and taxable amount. The head office management fee extracted with the approval of the tax authorities shall not be deducted directly from the head office expenses, but shall be filled in the other income column of the annual enterprise income tax return in full, and the amount of management fee income extracted shall be indicated in the schedule. The competent tax authorities should carefully examine and check the income and expenditure accounting and tax declaration of the management fees withdrawn by the head office. Anyone who violates the relevant provisions of taxation shall be ordered to make corrections and be dealt with according to the Tax Administration Law and other tax provisions. The competent tax authorities should strengthen the management and inspection of the subordinate enterprises that share the management fees of the head office. The subordinate enterprises sharing the management fee of the head office shall attach the approval documents of the tax authorities with the right to examine and approve the management fee when filing tax returns. Without the approval of the tax authorities or unable to provide the approval documents of the tax authorities with the right to examine and approve the management fees, the management fees shared by the head office shall not be deducted before tax.

Legal basis:

Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law

Article 27 The related expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income.

The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets.

Article 28 The expenditures incurred by an enterprise shall be distinguished between revenue expenditures and capital expenditures. Income and expenditure are deducted directly in the current period; Capital expenditure shall be deducted by stages or included in the cost of related assets, and shall not be deducted directly in the current period.

Article 40 If the employee welfare expenses incurred by an enterprise do not exceed 65,438+04% of the total wages, deduction is allowed.

Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.