一、哪些总机构可以提取管理费？依据国家税务总局国税发犤１９９６犦１７７号《关于总机构提取管理费税前扣除审批办法》和国税发犤１９９９犦１３６号《关于总机构提取管理费税前扣除审批办法的补充通知》规定，可以申请提取管理费的总机构为：具备企业法人资格和综合管理职 First, which agencies can extract management fees? According to the provisions of the “Measures for the Examination and Approval of the Deduction of Administrative Expenses of Heads of Offices before Taxation” issued by the State Administration of Taxation on 1996 犦 177 and the Supplementary Notice on the Measures for the Examination and Approval of Deduction of Administrative Expenses Expensed by the Head Office of the State Administration of Taxation 1999 犦 136, The general agencies that can apply for the withdrawal of management fees include: qualification of corporate legal person and general management level