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How Is The Management Deduction Of The Management Fee Of The Department In Charge?

2007/6/25 14:25:00 40389

The management fees of the subordinate enterprises and branches that exceed the tax authorities' approval standards shall be subject to tax adjustment and shall not be deducted before tax. The administrative fees paid below the standard shall be deducted according to the actual amount actually paid in the current year, and the difference shall not be deducted in the following years. The enterprises' annual management fees collected from the enterprises shall be adjusted and the enterprise income tax shall be levied on the annual enterprise income tax settlement.

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