A 问:各地分公司在总公司所在地汇总纳税,涉及到职工福利费扣除比例,各地规定不一致,扣除比例是否按当地规定执行? 答:国务院有统一规定的,按统一规定执行;国家没有统一规定的,按各级地方政府规定执行。 B 问:外资企业应负担的由国外公司分配的内部管理费用能否列支? 答:这是不允许的,外商投资企业是一个独立的法人,不存在谁对谁管理的问题。若母公司对下属企业提供服务, A: Local branches pay taxes in the place where the head office is located, involving the deduction ratio of employee welfare expenses. The local regulations are inconsistent. Are the rates deducted according to local regulations? A: Where the State Council has unified regulations, it shall be implemented according to unified rules; and there is no uniform regulation in the country , According to the provisions of local governments at all levels. B Q: Can the foreign-funded enterprises be subject to the internal administrative expenses allocated by foreign companies? A: This is not permitted. The foreign-funded enterprise is an independent legal person, and there is no question of who is managing whom. If the parent company to provide services to subordinate enterprises,