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.
Extended data:
Calculation methods of enterprise management fees: formula calculation method and cost analysis method.
Enterprise management fee = calculation base × enterprise management rate, in which the calculation of enterprise management rate is divided into three types due to different calculation bases:
1, based on direct cost.
Enterprise management rate = average annual management fee of production workers ÷ (effective construction days per year × labor price) × proportion of labor cost to direct cost (%).
2. Take the total cost of labor and machinery as the calculation base.
Enterprise management rate = average annual management fee of production workers ÷ [effective construction days per year × (labor price+use fee of construction equipment per shift) ]× 100%.
3. Take labor cost as the calculation base?
Enterprise management rate = average annual management fee of production workers ÷ (effective construction days per year × labor price) × 100%.
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