三、手续费及佣金支出税前扣除的原则规定(一)税法关于手续费及佣金支出税前扣除的一般要求1.与生产经营有关。纳税人可扣除的费用从性质和根源上必须与取得的应税收入相关,因此,纳税人支付给对方的手续费及佣金也必须是生产经营活动中发生的。 Third, the principle of pre-tax deductions fees and commissions (a) the tax law on fees and commission expenses before tax deduction of the general requirements 1. And production and operation. The taxpayers’ deductible expenses must be related to the taxable income obtained from nature and origin. Therefore, the fees and commissions paid by the taxpayers to each other must also be incurred in the production and operation activities.