What is the pre-tax deduction ratio of intermediary fees paid by real estate enterprises when they entrust intermediary companies to sell?

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy of Enterprise Handling Fees and Commission Expenses, the document Caishui [2009] No.29 stipulates that:

1. Expenses and commission expenses related to production and operation incurred by the enterprise shall be deducted if they do not exceed the following calculation limits; The excess shall not be deducted.

2. Other enterprises: the limit is calculated by 5% of the income confirmed in the service agreement or contract signed with intermediary service institutions or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents, representatives, etc.). ).

Therefore, real estate enterprises entrust intermediary companies to sell, and the pre-tax deduction ratio of intermediary fees paid is 5% of the income confirmed in the contract.