How to deal with overseas audit fees paid by listed companies

Problems Domestic enterprises are listed overseas, and domestic enterprises are wholly-owned holding companies of overseas listed companies. Overseas audit fees, attorney fees and salaries of external employees paid by domestic enterprises are remitted to overseas listed companies through domestic enterprises. Is it necessary to pay withholding income tax and can it be charged before tax? Overseas audit fees, attorney fees and remuneration paid by overseas listed companies do not belong to the income items stipulated in the third paragraph of Article 3 of the Enterprise Income Tax Law, and do not belong to the scope of withholding income tax. However, the above expenses belong to the situation that non-resident enterprises provide labor services within or outside China, and the enterprise income tax law determines the attribution of labor income according to the principle of the place where labor services occur. Overseas audit institutions undertaking enterprise audit business within the territory of China shall entrust the domestic institutions or overseas audit units of the audited enterprise to report the relevant contracts to the competent tax authorities of the audited enterprise within the territory of China, and enterprise income tax shall not be levied in China for any audit business that occurs overseas; If audit services take place at home and abroad, the income from domestic services should be divided in advance and corporate income tax should be levied at the rate of 25%.