Accounting treatment:
Borrow: management fee-other
Credit: cash
The maintenance fee of aerospace information technology is fully deducted from Du's value-added tax. According to caishuiye. [20 12] 15. The fees and technical maintenance fees (hereinafter referred to as the two fees) paid by VAT taxpayers for purchasing special equipment for the VAT control system can be pressed.
Extended data:
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.
Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set up in the "management expenses" account according to the expense items. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".
Baidu encyclopedia-management fee