Core Viewpoint - The article discusses the tax deduction regulations for various types of business expenses related to commissions and fees, emphasizing the limits set by tax laws for different industries [5][6][8][9][10][11]. Summary by Sections General Tax Deduction Rules - Businesses can deduct reasonable expenses related to income generation, including costs, fees, taxes, losses, and other expenditures when calculating taxable income [4]. - For commissions and fees related to business operations, the deductible amount is limited to 5% of the income confirmed by service agreements or contracts [5][6]. Industry-Specific Deduction Regulations - **Insurance Companies**: Can deduct fees and commissions up to 18% of the total premium income after deducting refunds [8]. - **Real Estate Companies**: Can deduct sales expenses paid to foreign agencies up to 10% of the sales income [9]. - **Agency Service Companies**: Can deduct actual operating costs, including fees and commissions, incurred to earn income from agency services [10]. - **Telecommunications Companies**: Can deduct fees and commissions related to customer development, limited to 5% of total annual income [11]. - **Other Companies**: Follow the general rule of deducting up to 5% of the income confirmed by service agreements with qualified intermediaries [11].