What is the appropriate proportion of enterprise management expenses?

There are no special regulations in the country, but there are provisions for tax deduction. The expenses mentioned in Article 8 of the Enterprise Income Tax Law refer to the sales expenses, management expenses and financial expenses incurred by an enterprise in its production and operation activities, except the related expenses that have been included in the cost. Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year. Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.