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: The commission charges and commission expenses incurred by an enterprise in connection with production and operation are allowed to be deducted if they do not exceed the calculation limit specified 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.

For example, in order to improve sales performance, Company A signed a brand agency sales agreement with a distributor. According to the agreement, the distributor is responsible for the promotion and sales of new products in the region. The contract period is2019years4-6Upon expiration of the contract, the sales revenue achieved by A Company according to the distributor8%Pay commission fees. The distributor realizes sales revenue2500Ten thousand yuan and commission by bank transfer200RMB 10,000 yuan, and obtain relevant legal and valid bills. Then, can Company A deduct the commission payment in full before tax?

The limit of commission deduction before tax for the electronic product manufacturer is2500*5%=125Ten thousand yuan, over the limit200-125=75Ten thousand yuan cannot be deducted before tax.

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