The network technology service fee shall be calculated according to the management fee-service fee.
The items accounted by the management expense account are:
Technical development expenses: the expenses incurred by the company in the technical research and development of new products, new materials and new parts, including the salaries, travel expenses and office expenses of service personnel for technical development projects.
Property insurance premium: the insurance premium incurred by the company for various assets of the company.
Consulting fees: expenses incurred by the company in auditing, technical consulting and project review.
How to issue a tax bill for network technology service fee?
A: Generally, special VAT invoices can be issued for network technical service fees.
So I can handle the billing business at the postal outlets of branches all over the province with my ID card.
Technical services belong to consulting services, and the VAT rate is 6% for general taxpayers and 3% for small-scale taxpayers.
If it is an invoice for aerospace information, it can be fully deducted.
Can the tax stamp of network technology service fee be deducted?
A: Generally, a correct judgment can only be made by combining the actual situation;
Under normal circumstances, the economic business corresponding to the invoice obtained by the VAT general taxpayer enterprise is used for taxable matters such as production and operation, and can be certified according to law to deduct the output tax;
Note: Please verify the details and operate according to law.
Extended data:
Accounting of management expenses:
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of the period. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.
The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit "management fees" and credit "bank deposits"; The wages of the staff of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "payable employee salaries";
Enterprises in accordance with the provisions of the calculation and determination of mineral resources compensation fees payable, debit "management fees" subjects, credited "tax payable" and other subjects; The expenses incurred by the administrative department of the enterprise, such as office expenses, utilities, travel expenses, and business entertainment expenses, consulting fees, research fees, etc., shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "R&D expenditures".
At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".
Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set in the "management expenses" account for subsidiary ledger accounting. There is no balance after the balance of "management expenses" at the end of the period is carried forward to the subject of "profit this year".