在“三资”企业所得税汇算清交过程中,我们发现有的合资(合作)经营企业(下称企业)从销售收入中提取一定比例的款额上交中方的主管单位,名曰“上缴××总公司管理费”,做费用列支。据了解,有的是中方主管单位对企业实行业务指导,收取“管理费”;有的是企业与主管单位共用膳堂,以收取“管理费”形式补偿膳堂的占用费;也有的是企业上缴利润给中方主管单位的。应如何评处这些“管理费”?笔者认为应 During the process of settlement and payment of the enterprise income tax of “foreign-funded enterprises”, we found that some joint-venture (cooperative) enterprises (hereinafter referred to as “enterprises”) paid a certain percentage of their sales proceeds and submitted them to the competent authorities of China with the name “ × head office management fee ”to do the expenses listed. It is understood that some Chinese enterprises in charge of the implementation of business guidance, charge “management fee”; some enterprises and competent units to share the canteen, in order to charge “management fee” to compensate canteen occupancy fee; some companies turned over profits to the Chinese charge Units. How to assess these “management fees”? I think it should