First, expand the information:
Consulting fees should be included in the "management fees" subject of the "consulting fees" detailed account. Management expenses refer to the expenses incurred by enterprises for organizing and managing production and operation. Consulting fee refers to the remuneration paid by the entrusting party to obtain the opinions or suggestions of consultants or companies on related matters.
If you consult a lawyer or law firm on relevant legal issues and pay the consulting fee, consult a tax accountant on relevant tax issues and pay the consulting fee, and consult an insurance broker on relevant risk assessment and risk management issues and pay the consulting fee.
Two, management fees include more content, taking industrial enterprises as an example, including:
1. Company funds, that is, wages, welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other funds;
2 trade union funds, that is, funds allocated to trade unions according to a certain proportion of the total wages of employees;
3 staff education funds, that is, according to a certain proportion of the total wages of employees, for staff education and learning, improve the level of culture and technology;
4. Labor insurance premiums, that is, pensions or retirement pooling funds, price subsidies, medical expenses or medical insurance premiums, severance payments, six-month wages of sick employees, funeral subsidies and employee death pensions paid by enterprises according to regulations, and other funds for retirees;
5. Unemployment insurance, that is, the travel expenses and meeting expenses incurred by the board of directors or the highest authority of the enterprise and its members in performing their duties.
3. What subjects are included in the advertising fee?
Advertising expenses are included in sales expenses, which refer to all expenses incurred by an enterprise for selling goods, materials and providing services, including insurance, packaging, exhibition, advertising, product maintenance, loss of expected product quality assurance, transportation, loading and unloading, and personnel salaries, business expenses, depreciation expenses and other operating expenses of sales organizations specializing in selling enterprise goods.
Four, advertising fee deduction standard
1. Article 44 of the implementation regulations of the new enterprise income tax law stipulates the deduction standard of advertising fees. Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise are allowed to be deducted not exceeding15% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.
2.20 16 1 10 to 2020 12 3 1 2 The advertising expenses and business promotion expenses incurred by enterprises engaged in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) shall not exceed 30% of the sales (business) income of the current year. The excess shall be allowed to be carried forward and deducted in future tax years.