General taxpayers who provide processing, repair and replacement services can issue invoices at the tax rate of 13. Other circumstances that are not allowed.
Different types of services are subject to different tax rates.
I. General taxpayers:
1, transportation services, the applicable tax rate is 9%.
Including: land transport services, water transport services, air transport services, pipeline transport services, non-means of transport services.
2. The applicable tax rate for postal services is 9%.
Including universal postal service, special postal service and other postal services.
3. Telecommunication services:
Among them, the applicable tax rate for basic telecommunications services is 9%, and the applicable tax rate for value-added telecommunications services is 6%.
4. The applicable tax rate for construction services is 9%.
Including engineering services, installation services, repair services, decoration services and other construction services.
5. The applicable tax rate for financial services is 6%.
Including loan services, direct charging financial services and insurance services.
6. Modern services:
Among them, the applicable tax rate for R&D and technical services, information technology services, cultural and creative services, logistics support services, forensic consulting services, radio, film and television services, business support services and other modern services is 6%.
For tangible movable property leasing service, the applicable tax rate is 13%.
Real estate leasing services, the applicable tax rate is 9%.
7. Living services, the applicable tax rate is 6%.
Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.
How to deal with the accounting of technical service input invoices?
1. When the enterprise is a general taxpayer:
Borrow: management fee-service fee
Taxes payable-VAT payable (input tax)
Loans: bank deposits
2. When the enterprise is a small-scale taxpayer:
Borrow: management fee-service fee
Loans: bank deposits
Management expenses refer to various expenses incurred by an enterprise for organizing and managing its production and operation, including start-up expenses, company funds, trade union funds, directors' dues, property taxes, legal fees, business entertainment expenses, travel taxes, land use taxes, stamp duty, technology transfer fees, etc. Expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise or borne by the enterprise.
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of the period. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.
Can the service class issue 13 VAT invoice?