It should be settled by an independent enterprise as a labor fee and deducted by the ticket.
Since China's enterprise income tax law adopts enterprise income tax, the reasonable management fees shared between the head office and the head office due to the management services provided by the head office will be automatically summarized and solved by the head office and the head office. Therefore, Article 49 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that management fees paid between enterprises, rents and royalties paid between internal operating institutions of enterprises, and interest paid between internal operating institutions of non-bank enterprises shall not be deducted.
If the management expenses for providing management services do occur between the parent companies and subsidiaries of different independent legal persons, the price of management services shall be determined according to the principle of fair trade between independent enterprises, and shall be treated as the normal labor expenses of enterprises for tax treatment, and the management expenses shall not be deducted before tax by apportionment to avoid repeated deduction.