Extended data:
Information service fee refers to the cost of using communication lines to contact other information service companies, including communication fees.
1, the definition is different: the purpose of promotion service is promotion, which has the significance of advertising, while information technology service is to provide information technology support. Not all enterprises can issue service fee invoices, but the business scope of the business license shall prevail, depending on your company's business license. If there are service items, you can issue service fee invoices, otherwise you can't issue service fee invoices.
2. Different values: the information fee invoice is the cost of providing information, depending on the value of this information to the enterprise. Some information can play an inestimable role in enterprise options and is very valuable.
3. Different tax rates: starting from August 20 13 1 day, value-added tax is paid in full for information service fees, which belongs to the scope of camp reform. 6% for general taxpayers and 3% for small-scale taxpayers. In addition, pay relevant additional taxes.
Information service fees include:
1. Provide and plan financial, tax, legal, internal management, business operation and process management information or suggested business activities.
2. Agency bookkeeping and translation services are subject to VAT according to "consulting services".
Tax rate of consulting service fee: VAT rate of 6% applies.
1, the consulting fee is included in the management fee;
2 this course accounts for the management expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise;
3. Including the start-up expenses incurred during the preparation period of the enterprise, the company funds incurred by the board of directors and the administrative department in the operation and management of the enterprise or uniformly borne by the enterprise (including the salary and welfare expenses of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). );
4. Trade union funds and directors' dues (including directors' allowances, conference fees and travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), attorney fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duty, technology transfer fees, mineral resources compensation fees, research fees, sewage charges, etc.
The service fee should be included in the management fee account.
The service charge is also called "service price" or "service charge". The so-called "service industry" refers to an industry that has certain places, equipment and tools to provide labor services to the society. Service industry usually has two concepts: in a narrow sense, it only refers to the aspect of serving life and paying attention to physical strength, and in a broad sense, it refers to industries engaged in various intangible productive labor, including intellectual services and physical services, as well as services for production and life.