How to invoice the expert consultation fee?
Since the continuous transformation from 20 16 VAT reform, the expert review fee needs to be invoiced as required. What should I pay attention to when issuing invoices?
Before issuing an invoice, you should obtain the billing information of the other company, such as company name, tax registration certificate number, organization code, address, telephone number, bank, account number, etc.
You must also obtain a copy of the business license of the other company with three certificates in one. If not, you must also provide a copy of the tax registration certificate.
Finally, it is necessary to provide the attendance sheet of bid evaluation experts and other related materials, and the financial department can issue a special VAT invoice after reviewing its authenticity.
On the special VAT invoice, the information of the purchasing unit is filled in according to the information provided by the other unit, the name of taxable service is written with the expert review fee, and the information of the selling unit is filled with the billing unit and tax information.
The rate depends on the content of the review. Remember to stamp the invoice after all the information is filled in.
How to enter the consulting fee invoice?
The consulting fee is included in the management fee.
Appendix to Accounting Standards for Enterprises-Application Guide-Accounting Subjects and Major Accounting Treatment
1. This course accounts for the management expenses incurred by enterprises for organizing and managing their production and operation. Including the start-up expenses incurred during the preparation period of the enterprise, the company expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise (including the salary and welfare expenses of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, directors' membership fees (including allowances for board members, conference fees, travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), legal fees, etc.
How to enter the service fee invoice?
1. The service fee invoice received shall be included in the management fee account. The specific accounting method is:
Debit: management fee-service fee
Loan: bank deposit/cash
2. Management expenses refer to the expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities, including the salary and welfare expenses of managers, the first-class depreciation expenses of the company, repair expenses, technology transfer expenses, amortization expenses of intangible assets and deferred assets, and other management expenses (office expenses, travel expenses, labor insurance expenses, land use tax, etc.). ). Management expenses belong to the period expenses and are included in the current profit and loss when incurred.