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How Do Intermediaries Apply For The Qualification Of Pre Tax Deduction For Enterprise Income Tax?

2007/6/25 14:23:00 40480

Tax offices and accounting firms that are willing to engage in pre tax deduction matters must submit written applications to the Municipal Taxation Bureau. The municipal taxation bureaus will verify the qualifications, performance and illegal activities jointly with the relevant departments, and publish the list of tax accounting firms and accounting firms in the form of formal documents for pre tax deduction.

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How To Determine The Proportion Of Management Fees?

The management fees of the competent departments of the enterprises shall be approved, and the reasonable expenses for the management expenses incurred in the past year shall be the basis, and the surplus of the management fee shall be deducted from the previous year and other income determined by the tax authorities (such as financial appropriation, other self employment income, etc.). The management fees (including expenses) paid by enterprises shall not exceed the annual sales (operating) inc