How to deal with the maintenance fee of financial information

Generally included in the management expenses. If it is long-term for many years, it can be included in the prepayment and shared on schedule.

Borrow: management fee-service fee, or advance payment.

Taxes payable-VAT payable-input tax (if ordinary taxpayers have special tickets),

Loans: bank deposits, etc.

If it is the service fee of billing software,

General taxpayer:

When an enterprise incurs technical maintenance costs, it shall debit "management fees" and credit "bank deposits" and other subjects according to the actual amount paid or payable. The taxable amount of value-added tax deducted according to regulations,

Debit the subject of "Taxes payable-VAT payable (tax reduction or exemption)",

Credit "management fee" and other subjects.

Small-scale taxpayers:

The technical maintenance fee incurred by an enterprise shall be based on the actual amount paid or payable.

Debit "management fees" and other subjects,

Credit "bank deposit" and other subjects.

The taxable amount of value-added tax deducted according to regulations,

Debit the subject of "Taxes payable-VAT payable",

Credit "management fee" and other subjects.