If it is a one-time payment at the end of the year:
Debit: accounts receivable loan: main business income.
Upon receipt of payment:
Borrow; Bank deposits and loans: accounts receivable.
If it is a one-time collection at the beginning of the year:
Borrow; Bank deposits and loans: deferred income.
Monthly collection rules:
Borrow: deferred revenue Loan: Income from main business.
Principle of revenue recognition:
According to Article 4 of Chapter II of Accounting Standards No.65438 +04 Revenue, the income from sales of commodities can only be recognized if the following conditions are met:
(1) The enterprise has transferred the main risks and rewards of commodity ownership to the buyer;
(two) the enterprise has not retained the right to continue management, which is usually associated with ownership, nor has it effectively controlled the sold goods;
(3) The amount of income can be measured reliably;
(4) Relevant economic benefits are likely to flow into the enterprise;
(5) The related costs that have occurred or will occur can be measured reliably.
Technical service fee is a common expense of enterprises. The above article should answer the question of how to confirm the technical service fee income in detail, and explain the principle of income confirmation. The technical service fee belongs to the modern service industry within the scope of the reform of the camp, which is under the jurisdiction of State Taxation Administration of The People's Republic of China, and the tax rate is 6%.
Technical service fee tax rate:
The self-billing tax rate of general taxpayers in general service industry is 6%, and the collection rate of small-scale taxpayers is 3%, providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, and transferring land use rights at the tax rate of11%; Provide tangible movable property leasing service at the tax rate of 17%.
The service fee is the fee charged by the service industry after providing you with certain business, and the invoice is some non-VAT services. The tax rate of service charge is based on the total price, which is different from value-added tax.
Service industry refers to the business of providing labor and services to the society by using equipment, tools, places, information or skills. China's service industry, according to the classification of national economic industries, 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, various technical services and consulting services.
The taxation scope of service industry includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
Service tax rate: including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, and local water conservancy construction fund 1%.