Accounting entry of information technology service fee
Borrow: management fee-technical service fee
Loans: bank deposits
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Including: start-up expenses, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred in the operation and management of enterprises or borne by enterprises.
How much is the technical service fee?
Technical service fee refers to the business that an enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge to provide design documents and technical data, conduct feasibility study, impart technology and participate in management according to the requirements of the owner. In order to collect technical service fees from the owner according to the provisions of the contract or agreement.
The technical service fee belongs to the modern service industry within the scope of reform, which is under the jurisdiction of State Taxation Administration of The People's Republic of China, also known as the value-added tax rate.
The amount of technical maintenance fees actually paid or payable by the enterprise.
Borrow: "management fees" and other subjects.
Loan: "bank deposit" and other subjects.
How to deal with the accounting entries of information technology service fees? On the whole, in fact, the information we deal with in accounting for information technology service fees ends here. You should understand that it can be recorded through the technical service fee detailed account under the management fee account. There is also a lot of information about management fee accounts on this website. Welcome everyone to study on this website. If you have any accounting questions, you can come to consult.