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OECD和联合国税收协定范本虽然都允许对常设机构的费用进行税前扣除,但对特定交易的费用扣除并没有采用正常交易原则.2006年OECD发布的《常设机构利润归属报告》(以下简称2006《报告》)采用OECD授权方法来确定常设机构的利润归属和费用扣除,修改了原来的特定交易费用扣除的规定.该文在对2006《报告》研究的基础上,分析了我国常设机构费用扣除的规定,认为我国要加强对2006《报告》的研究,合理确定我国常设机构的费用扣除.“,”Although the expenditures of permanent establishment are allowed to be de-ducted before taxation both in the OECD Model Tax Conventions and UN Model Tax Conventions,the deduction of expenditures of specific transaction is not accord to the normal transaction principle.The Report on Attribution of Profits to Permanent Establishments issued by OECD in 2006 adopts an authorized approach to determine the profit attribution and expenditure deduction of perma-nent establishments,which amends the former stipulations concerning deduction of expenditures of specific transaction.Based on a study of the 2006 Report,this paper analyzes relevant stipula-tions in China and puts forward some suggestions on determining a sound standard of deduction of expenditures of permanent establishment.