一、我国工商统一税法规中有对管理费征税的规定,但是,由于管理费的支付人与收益人在多数情况下不在一地,形成税务机关征管脱节,漏缴了工商统一税。例如:香港×工艺有限公司,在国内投资兴办外资企业数十家,在上海×饭店设一办事处,配备十几人,专门从事向其投资企业每月按企业销售收入收取3-5％的管理费。据其中的常州×有限公司反映,该办事处的一人,每年仅到企业来一、二趟,既不参与经营,也不负责管理,只收取管理费。仅常州×有限公 First, China’s industrial and commercial tax laws and regulations on the management fee levy regulations, however, because the management fee payers and beneficiaries in most cases are not in one place, the formation of a tax administration collection and management out of line, missed the consolidated commercial and commercial tax. For example: Hong Kong × Craft Co., Ltd., dozens of foreign-invested enterprises in China to set up investment in Shanghai × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × management fee. According to which Changzhou × Co., Ltd. reflects that one of the office, only one or two times a year to the enterprise, neither participate in the operation, nor is responsible for management, only charge management fees. Only Changzhou × Limited