Borrow: management fee-consulting service fee
Taxes payable-VAT payable-input tax
Loans: bank deposits/accounts payable
Two, the management fee refers to the expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred. The specific accounting contents include: company funds, staff education funds, business entertainment expenses, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board member fees, financial report audit fees, start-up expenses and other management expenses incurred during the preparation period.
3. The executive meeting of the State Council held on March 18, 2065438 decided that from May/0/6, 20 1 day, China will comprehensively push forward the pilot project of camp reform, including construction, real estate, finance and life services. Consulting service industry, the general taxpayer enterprise value-added tax rate is 6%.