Kouji
The calculation base of the general enterprise commission and handling fee limit is the amount confirmed in the service agreement or contract corresponding to the commission and handling fee, and the limit is calculated at 5% of the income amount.
Policy basis
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy of Enterprise Handling Fees and Commission Expenses (Caishui [2009] No.29)
Kouji 2
The insurance company may deduct the part of the total premium income in the current year that does not exceed 18% (inclusive) after deducting the surrender premium; The excess will be carried forward to the next year for deduction.
Policy basis
Announcement of State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy for Handling Fees and Commission Expenses of Insurance Enterprises (Announcement No.72 of the Ministry of Finance State Taxation Administration of The People's Republic of China No.2019)
Kou Shan Zhi
The calculation base of the deduction limit of enterprise telecom service fee and handling fee expenditure is the total income of the enterprise in the current year. The difference with ordinary enterprises is that although they are all deducted by 5%, the calculation base is inconsistent.
Policy basis
Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Tax Treatment of Taxable Income from Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement 12 15)
Related Q&A: Related Q&A: How much is the brokerage commission now? Now, opening a stock account online is generally between 25,000 and 50,000 yuan by default, which is still relatively expensive. For convertible bonds, the default is generally between 20,000-1, and the cost is relatively high.
The advantages of state-owned AA brokers here are as follows:
First, the commission is low. At present, most customers default to 2.5 yuan. If you want to find a low commission, the commission above 10w here can be 1.2 yuan, the ordinary new account can be 1.5 yuan, and the minimum convertible bond is 6/100000. Full commission includes expenses, and there is no routine.
Second: the service should be in place. Many brokers will not provide investment services because of reducing commission costs. Without professional investment advice, in the face of ever-changing market losses, it is not a matter of transaction costs. You can ask the account manager directly if you have any questions here. We have one-on-one service of financial consultants to make suggestions for your investment and financial management for your reference.
Third: the size of securities firms. AA-level brokers are definitely the first choice, and the investment level is the top three in the industry. Most of the large brokerage servers are directly connected to the exchange, which can deal with emergencies quickly and have high security. We also support third-party software login such as straight flush to meet all your needs.
If these points can be met at the same time, it is very worthwhile to open one! I happen to have such a big brokerage company here. Please feel free to contact me if necessary. I hope I can help you.