Information service fees are recorded in management fees, which refer to various expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities.
1. Generally, the SMS fee deducted by the bank is to deduct the SMS related to account revenue and expenditure and fund increase and decrease, and the bank-related expenses are included in the financial expenses.
Debit: financial expenses-handling fees of financial institutions
Loans: bank deposits
2. The unit SMS service fee charged by the bank belongs to the expenses related to handling banking business and should be included in the financial expense account. Interest expense refers to the short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term interest payable interest expense of imported equipment, which is the net amount after deducting interest income from bank deposits. Except capitalized interest.
What does the management fee include?
1, company funds
Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses;
2. Labor insurance premium
Pension for retired workers, price subsidies, medical expenses (including retirees participating in medical insurance fund), relocation expenses, employee severance payment, employee death and funeral subsidies, pension expenses, various funds paid to retired cadres according to regulations, and social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;
3. Board membership fee
Expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses.
4. Other expenses
The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, and the taxpayer can provide true and valid vouchers or materials, it is allowed to be charged as expenses within the following limits, and if it exceeds the standard,
No pre-tax deduction: the annual net sales (business) income150,000 yuan or less shall not exceed 5 ‰ of the net sales (business) income; The part of annual net sales (business) that exceeds 6,543,800 yuan+0,500 yuan shall not exceed 3‰ of net sales.
What subjects does the SMS service charge include? On the whole, according to the introduction materials explained by Bian Xiao, if the SMS service fee is paid in the daily and routine process of the enterprise, it is handled through the management fee account, but if it is deducted by the bank, it can be included in the financial expense account. More information about the accounting treatment of SMS service fee is on this website, and everyone is welcome to read and learn.