How to invoice the consulting fee?

Companies that can issue consulting fees belong to the service industry, and consulting fees are service industry invoices. If you want to go to the local tax bureau to purchase service invoices, as long as your business scope includes consulting business, you can issue service invoices, pay business tax at 5%, collect urban construction tax at 7% on the basis of business tax, add education fees at 4%, and have some local taxes, which will vary from place to place. Consulting fee refers to the remuneration paid by the entrusting party to obtain the opinions or suggestions of consultants or companies on related matters. For example, consulting lawyers or law firms to pay consulting fees for related legal issues, and consulting tax agents to pay consulting fees for related tax issues. Such professionals or institutions, such as accountants (firms), doctors, pharmacists, chemists, teachers, managers, marketing planners, advertising planners, ISO consultants, etc. , and information fees paid to personnel who can provide relevant information without relevant titles recognized by the state can also be included in consulting fees, which can be included in enterprise management fees and charged before tax. Consulting fees are generally priced according to the income generated by consulting questions. The proportion varies from time to time and from person to person, ranging from 50% to 10%.

The consulting service fee shall be invoiced for technical services. Technical service invoice refers to the receipt voucher issued by the enterprise to provide corresponding technical services. Enterprises can apply for technical service invoices, and issue and print them through the invoice issuing system. Technical service fee invoices include general VAT invoices or special VAT invoices.

Technical service belongs to modern service industry, which refers to the business activities of providing technical and knowledge services around manufacturing industry, cultural industry and modern logistics industry. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.

For projects done on behalf of others, plus V, catering fee, accommodation fee, quota, service fee, consulting fee and technical service fee can be zkz699.

According to the actual needs of technical service business and the requirements of manufacturing cost method, an enterprise can set up columns on each cost calculation table according to the cost items "direct labor", "design fee", "other direct surplus" and "operation and management fee", respectively accounting for direct labor cost, design fee, other direct costs not included in direct labor cost and design fee, and indirect costs that technical service projects should bear-operation and management fee.

Direct expenses should be directly included in the corresponding cost items in each cost calculation table, and the operating and management expenses should be accounted by the debit of "construction expenses" first, then summarized at the end of the month, allocated among technical service projects according to certain allocation standards, and transferred to the cost calculation of the projects.

Legal basis:

The service industry mentioned in Article 1 of Article 2 of the Provisional Regulations of the People's Republic of China on Business Tax refers to the service industry within the scope of tax collection, such as transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industry (hereinafter referred to as taxable service industry). Processing, repair and replacement do not belong to the services stipulated in the regulations (hereinafter referred to as non-taxable services).