(七)税前扣除的主要项目及申报要求 三、总机构管理费 1.计提总机构管理费的范围 凡具备企业法人资格和综合管理职能,并且为其下属分支机构和企业提供管理服务又无固定经营收入来源的经营管理与控制中心机构(以下简称总机构),可以按照细则的有关规定,向其下属分支机构和企业提取(分摊)总机构管理费。具有多级管理机构的企业,可以分层次计提总机构管理费。 (VII) Major items deducted before tax and application requirements III. Administrative expenses of the head office 1. Scope of administrative expenses of the head office All enterprises have the qualifications of corporate juridical persons and general management, and provide management services for their subordinate branches and enterprises The management and control center (hereinafter referred to as the head office) without a source of fixed operating income may withdraw (share) the head office management fee to its subordinate branches and enterprises in accordance with the relevant provisions of the Articles. Enterprises with multi-level management agencies may make headway management fees at different levels.