Such as the commission expenditure of enterprises, when the bookkeeping is needed in accordance with the actual amount of bookkeeping, but in the calculation of corporate income tax, there are limits on deduction, beyond the limit is not allowed to deduct the part, need to adjust out. This would reduce costs and thus increase profits, ultimately increasing taxes payable.

According to the Ministry of Finance Notice of the State Administration of Taxation on the Pre-Tax Deduction Policy of Enterprise Commission Charges and Commission Expenditures (2009:29Article 1 states:

The commission charges and commission expenses incurred by an enterprise in connection with production and business are allowed to be deducted if they do not exceed the calculation limits prescribed below; The excess shall not be deducted.

According to the amount of income confirmed by the service agreement or contract signed with intermediary service agencies or individuals with legal business qualifications (excluding both parties and their employees, agents and representatives, etc.)5%Calculate the quota. (Separate provisions for special industries)

For example: to increase sales revenue, electronic products productionAThe company entered into an agency sales agreement with a distributorAThe company's products will be marketed and sold in this region. The contract period is2022At the expiration of the contract, the sales revenue realized by A Company according to the distributor10%Pay commission fees. The distributor realizes sales revenue3000Ten thousand yuan,AThe company pays the commission by bank transfer300RMB 10,000 yuan, and obtain relevant legal and valid bills. So, the commission payoutACan the company deduct the full amount before tax when calculating the enterprise income tax?

Therefore,AThe company may deduct the commission before tax3000*5%=150Ten thousand yuan, over the limit300-150=150Ten thousand yuan cannot be deducted before tax, so the final taxable profit will increase150If so, the corporate income tax will increase correspondingly.

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