A: Employees' salaries (that is, labor costs) and costs related to consulting services can be included in the main business costs. Income: Debit: accounts receivable/bank deposit loan: income from main business/taxable income from other businesses-VAT payable for employees' wages directly related to consulting business: main business cost-labor cost loan: employees' wages payable.
What does the service charge include?
In the business tax regulations, the content of service industry is defined as: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. Among them, service invoices can be used except for industries where special invoices are applicable (many regions have formulated special tickets for some special industries in the service industry).
If the production fee you are talking about is advertising production fee, you can issue service invoices (but the advertising industry in some areas also specializes in making invoices).
But if the production you are talking about is the production of production and processing, that is, the value-added tax is levied, you can't issue a service invoice.
Scope of business service fee invoice Scope of business: the business of providing services to the society by using equipment, tools, places, information or skills. According to the industry classification of national economy, China's service industry refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing and various technical services and consulting services.
To put it simply, except for the production, sale, processing, repair and replacement of commodities, everything else belongs to the service industry, and invoices for the service industry must be issued.