Borrow: management fee-R&D expenditure-review fee
Loans: bank deposits
Payment of expert evaluation fees belongs to labor remuneration, not wages and salaries, and business tax and personal income tax are calculated according to labor remuneration. First of all, when signing the agreement, you need to explain the issue of taxes and fees. If the expert fails to provide the invoice, the company is obliged to withhold and pay the business tax and personal income tax, and provide the tax payment certificate issued by the expert tax department after withholding and paying.
After the agreement and the tax payment certificate are attached with the payment certificate, they can be paid before tax. Due to the different understanding of local tax authorities, some tax inspectors may not let them pay before tax.
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Accounting Standards for Enterprises-Accounting Subjects and Main Accounting Treatment 1604 Construction in Progress III. Management fees, land acquisition fees, feasibility study fees, temporary facilities fees, notarization fees, supervision fees and taxes payable by enterprises in construction shall be debited to the subject of "construction in progress (prepaid expenses)" and credited to the subject of "bank deposit".
Accounting Standards for Business Enterprises-Accounting Subjects and Main Accounting Treatment 6602 Management Expenses III. Main accounting treatment of management expenses. (1) The start-up expenses incurred by an enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees and borrowing costs not included in the cost of fixed assets, shall be debited "management expenses" (start-up expenses) and credited to "bank deposits" and other subjects when actually incurred.
Baidu Encyclopedia-Guide to the Application of Accounting Standards for Enterprises
People's Network-Anhui unifies the payment standard of labor fees for bid evaluation experts in public resource transactions.