legal ground
Article 49 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that management fees paid between enterprises, rents and royalties paid between internal business organizations of enterprises, and interest paid between internal business organizations of non-bank enterprises shall not be deducted. According to the Notice of State Taxation Administration of The People's Republic of China on the Handling of Enterprise Income Tax on the Payment of Labor Services between Parent and Subsidiary Companies (Guo Shui Fa [2008] No.86) and the relevant provisions of the Enterprise Income Tax Law and its implementing regulations, we hereby notify you of the payment of labor services between parent and subsidiary companies with different independent legal persons in China as follows:
1. The expenses incurred by the parent company in providing various services to its subsidiaries (hereinafter referred to as subsidiaries) shall be determined according to the principle of fair trade between independent enterprises and treated as normal labor expenses of enterprises for tax treatment. If the parent-subsidiary company fails to collect the price according to the business dealings between independent enterprises, the tax authorities have the right to make adjustments.
2. When the parent company provides various services to its subsidiaries, both parties shall sign a service contract or agreement, clearly stipulating the content, charging standard and amount of the services provided. All service fees incurred under the above contract or agreement shall be declared and taxed by the parent company as operating income, and deducted by the subsidiary company as cost before tax.
3. When the parent company provides similar services to its subsidiaries, the service fees charged can be collected by signing contracts or agreements item by item, or by adopting service sharing agreements, that is, the parent company signs service cost sharing contracts or agreements with its subsidiaries, and the actual expenses incurred by the parent company in providing services to its subsidiaries plus a certain percentage of profits are regarded as the total service fees charged to its subsidiaries. The enterprise income tax law is applicable to the subsidiaries (including profit-making enterprises, loss-making enterprises and enterprises enjoying tax reduction or exemption) that benefit from the services.
Shanghai's quota is separated by quantity and price. When you set the price, the quota is just fixed consumption. After setting the quota, switch to the interface of the quantity machine and use the batch loading price to increase the price of the quantity machine.