General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%. Small-scale taxpayers need to apply to the competent tax authorities for issuing special VAT invoices with a collection rate of 3%. The executive meeting of the State Council held on March 18, 2065438 decided that from May 16, China will comprehensively push forward the pilot project of camp reform, including construction, real estate, finance and life service. Consulting service industry, the general taxpayer enterprise value-added tax rate is 6%.
The management expenses in the formula refer to the expenses incurred by the enterprise administrative department for organizing and managing production and operation. Management expenses belong to the period expenses and can be included in the current profits and losses. 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.