The enterprise successfully obtained the project through the middleman's introduction and paid the living expenses to the middleman. Generally, enterprises pay the living expenses directly to the broker's personal card through private transfer, but it is impossible to obtain the cost invoice for this payment, because the broker belongs to an individual and cannot invoice himself. If the enterprise pays the intermediary fee, it can't be deducted without the cost invoice, and the profit of the enterprise is inflated, so it is necessary to pay more enterprise income tax and dividend tax.