What is the profit rate of calculating taxable income by paying consulting fees for overseas enterprises?

In order to standardize the pre-tax deduction of enterprise income tax and strengthen the management of enterprise income tax, State Taxation Administration of The People's Republic of China has formulated the Measures for Pre-tax Deduction of Enterprise Income Tax, which are hereby printed and distributed to you, please implement it. Attachment: Measures for Pre-tax Deduction of Enterprise Income Tax Chapter I General Provisions Article 1 These Measures are formulated in accordance with the spirit of the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax and its implementing rules (hereinafter referred to as the Regulations and Rules). Article 2 Article 4 of the Regulations stipulates that the taxable income shall be the balance of the taxpayer's total income in each tax year after deducting the allowable deductions. Deductions are all necessary and normal costs, expenses, taxes and losses incurred by taxpayers in each tax year related to obtaining taxable income. Article 3 Deductions declared by taxpayers shall be true and lawful. Truthfulness refers to being able to provide appropriate evidence to prove that the relevant expenses actually occurred; Legality refers to compliance with national tax laws and regulations. Where other provisions are inconsistent with tax laws and regulations, the tax laws and regulations shall prevail. Article 4 Unless otherwise stipulated by tax laws and regulations, the confirmation of pre-tax deduction shall generally follow the following principles: (1) The accrual basis principle. That is, the taxpayer should confirm the deduction when the expenses occur rather than when they are actually paid. (2) the principle of proportionality. That is, the expenses incurred by taxpayers should be declared and deducted in the current period when the expenses should be matched or distributed. The deductible expenses that taxpayers should declare in a tax year shall not be declared in advance or later. (3) the principle of relevance. That is, the deductible expenses of taxpayers must be related to the nature and source of taxable income. (4) the principle of certainty. That is, whenever taxpayers can deduct expenses, they must determine the amount. (5) the principle of rationality. In other words, the calculation and distribution method of taxpayers' deductible expenses should conform to general business practices and accounting practices. Article 5 The expenses incurred by taxpayers must be strictly distinguished from operating expenses and capital expenditures. Capital expenditure shall not be deducted directly in the current period, but must be depreciated, amortized or included in the relevant investment cost in accordance with the provisions of tax laws and regulations. Article 6 Except as stipulated in Article 7 of the Regulations, the following expenses shall not be deducted when calculating taxable income: (1) illegal expenses such as bribery; (2) Fines, fines and overdue fines paid in violation of laws and administrative regulations; (3) Inventory depreciation reserve, short-term investment depreciation reserve, long-term investment impairment reserve, risk reserve fund (including investment risk reserve fund), and reserves in any form other than those that can be withdrawn according to national tax laws and regulations; (four) tax laws and regulations have specific deduction scope and standards (proportion or amount), and the actual expenditure exceeds or exceeds the legal scope and standards. Article 7 The cost determination of taxpayers' inventories, fixed assets, intangible assets and investments shall follow the historical cost principle. If taxpayers undergo reorganization activities such as merger, division and capital structure adjustment, and the implied appreciation or loss of related assets has been confirmed and realized in taxation, the cost of related assets can be determined according to the confirmed value after evaluation. Chapter II Costs Article 8 Costs refer to the costs of taxpayers selling commodities (products, materials, scraps, wastes, etc.). ), provide labor services, transfer fixed assets and intangible assets (including technology transfer). Article 9 Taxpayers must reasonably divide the costs incurred in business activities into direct costs and indirect costs. Direct costs are direct materials and direct labor that can be directly included in the operating costs of related costing objects or services. Indirect cost refers to the same cost for multiple departments to provide services for the same cost object, or the common cost for manufacturing and providing two or more products or services with the same input. Direct costs can be directly included in the operating costs of related costing objects or services according to relevant accounting vouchers and records. Indirect costs must be allocated to related costing objects in a reasonable way according to the causal relationship with costing objects and the output of costing objects. Article 10 Taxpayers' inventories shall be valued according to the actual cost at the time of acquisition. The actual cost of taxpayers purchasing inventory includes purchase price, purchase expenses and taxes. Taxes included in inventory cost refer to consumption tax, customs duty, resource tax and VAT input tax that cannot be deducted from output tax. The cost of taxpayers' self-made inventory includes indirect expenses such as manufacturing expenses. Article 11 Taxpayers can use individual valuation method, first-in first-out method, weighted average method, moving average method, planned cost method, gross profit rate method or retail price method to calculate the cost of issuing or receiving various inventories. If the physical process of the inventory being used by taxpayers is consistent with LIFO method, LIFO method can also be used to determine the cost of issuing or receiving inventory. Taxpayers who use planned cost method or retail price method to determine inventory cost or sales cost must carry forward the cost difference or commodity purchase and sale difference in time when filing tax returns at the end of the year. Article 12 Once the taxpayer's cost calculation method, indirect cost allocation method and inventory valuation method are determined, they shall not be changed at will. If it is really necessary to change, it shall be reported to the competent tax authorities for approval before the start of the next tax year. Otherwise, if the taxable income is affected, the tax authorities have the right to make adjustments. Article 13 Expenses refer to the deductible sales expenses, management expenses and financial expenses incurred by taxpayers in each tax year, except the related expenses that have been included in the cost. Article 14 Sales expenses are the expenses that taxpayers should bear when selling commodities, including advertising fees, transportation fees, loading and unloading fees, packaging fees, exhibition fees, insurance fees, sales commissions (which can be directly recognized as import commissions to adjust the procurement cost of commodities), consignment fees, operating lease fees and travel expenses, and wages and welfare expenses incurred by sales departments. Taxpayers engaged in commodity circulation business can directly include the purchase expenses such as packaging fees, freight and miscellaneous fees, insurance fees during transportation and storage, handling fees, reasonable loss during transportation, sorting fees before storage, etc. into the sales expenses. Taxpayers who have included the above-mentioned procurement expenses into the inventory cost according to the accounting needs shall not declare and deduct them repeatedly in the name of sales expenses. The sales expenses of taxpayers engaged in real estate development business also include renovation and repair expenses, nursing expenses and heating expenses. Before developing product sales. If the sales expenses incurred by taxpayers engaged in other businesses such as posts and telecommunications have been included in the operating costs, they shall not be included in the repeated deduction of sales expenses. Fifteenth management fees are the expenses incurred by the administrative departments of taxpayers to provide various supporting services for the management and business activities of institutions. Management expenses include headquarters (company) expenses, research and development expenses (technology development expenses), social security contributions, labor protection expenses, business entertainment expenses, trade union funds, employee education expenses, shareholders' meeting or directors' membership fees, amortization of start-up expenses, amortization of intangible assets (including land use fees and land loss compensation fees), mineral resources compensation fees, bad debt losses, stamp duty and other taxes, fire fighting fees, sewage charges, greening fees. Expenses in data processing and accounting affairs (consulting fees, attorney fees, agency fees, trademark registration fees, etc.). ), and the reasonable management fees paid to the head office (referring to the head office of the same legal person) related to its own profit-making activities. Unless approved by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China or its authorized tax authorities, taxpayers shall not pay management fees to their affiliated enterprises. Headquarters funds, also known as company funds, include salaries, welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables, etc. Article 16 Financial expenses are expenses incurred by taxpayers to raise operating funds, including net interest expenses, net exchange losses, fees of financial institutions and other non-capitalized expenses. Chapter III Wage and Salary Expenditure Article 17 Wage and salary expenditure refers to all cash or non-cash labor remuneration paid by taxpayers to employees who work in enterprises or have employment relations with them in each tax year, including basic salary, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other employment-related expenses. Regional subsidies, price subsidies and missed meals subsidies should all be counted as wages and salaries. Article 18 The following expenditures incurred by taxpayers shall not be regarded as wage expenditures: (1) Dividend income distributed by employees invested by taxpayers; (two) according to the provisions of the state or provincial government to pay social security fees for employees; (3) various welfare expenses paid from the employee welfare fund (including subsidies for living difficulties of employees, travel expenses for visiting relatives, etc.). );