General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%. Small-scale taxpayers need to apply to the competent tax authorities for issuing special VAT invoices with a collection rate of 3%.
Input tax can be deducted, and the accounting treatment of special VAT invoices issued by consulting service fees is as follows:
Borrow: management fee-consulting service fee
Taxes payable-VAT payable-input tax
Loans: bank deposits/accounts payable
The executive meeting of the State Council held on March 18, 2065438 decided that from May 16, China will comprehensively push forward the pilot project of camp reform, including construction, real estate, finance and life service. Consulting service industry, the general taxpayer enterprise value-added tax rate is 6%.
The management expenses in the formula refer to the expenses incurred by the enterprise administrative department for organizing and managing production and operation. Management expenses belong to the period expenses and can be included in the current profits and losses. The specific accounting contents are as follows:
Company funds, employee education funds, business entertainment expenses, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board members' fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the relevant policies of VAT deduction for special equipment and technical maintenance fees of VAT tax control system
DocumentNo.: Caishui [20 12]No. 15 Status: Effective accounting treatment, first of all, it must be clear that the VAT deduction does not belong to the scope of government subsidies, and the government subsidy standards are not applicable, so it is not recognized as "non-operating income". Specific suggestions are as follows:
(1) The general taxpayer of value-added tax handles the technical maintenance fee and the management fee for borrowing bank deposits incurred by the enterprise.
The amount of value-added tax payable deducted according to regulations shall be borrowed from the loan management fee of tax payable-value-added tax payable (tax reduction or exemption).
(2) Technical maintenance fees and bank deposit borrowing management fees incurred by small-scale taxpayer accounting processing enterprises.
VAT payable deducted according to regulations-VAT loan management fee payable.