If you get a special ticket, you can deduct it. If you are a general taxpayer, you need a special invoice.
The purchase of anti-counterfeiting tax-controlled equipment and anti-counterfeiting technical service fees are fully deducted from accounting entries: borrowing: management fees, lending: bank deposits, and borrowing: payable taxes-payable value-added tax (tax deduction), and lending: management fees.
Technical service fee refers to the business that an enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge to undertake technical guidance and consultation of the project, provide design documents and technical data, conduct feasibility study, impart technology, train personnel, participate in management, and collect technical service fee from the owner according to the contract or agreement.
The technical service fee belongs to the modern service industry within the scope of reform, which is under the jurisdiction of State Taxation Administration of The People's Republic of China, also known as the value-added tax rate.
Some modern service industries refer to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, forensic consulting services and radio, film and television services.
Accounting content of technical service fee cost
Technical services have the following characteristics:
(1) The cultural and technical level of technical service personnel is higher than that of labor service cooperation personnel.
(2) Technical services are generally based on providing technology, and labor cooperation is generally based on providing manual labor.
(3) The wage income of technical service personnel is higher than that of labor cooperation personnel.
Generally speaking, the accounting of technical service cost is basically similar to that of labor cooperation cost.
According to the actual needs of technical service business and the requirements of manufacturing cost method, enterprises can set up columns according to the cost items "direct labor", "design fee", "other direct redundancy" and "operation and management fee" on each cost calculation table. Accounting for direct labor costs, design fees and other direct costs not included in direct labor costs and design fees, as well as the indirect costs borne by technical service projects-operation management fees. For direct costs, they should be directly included in the corresponding cost items in each cost calculation table, and for operation and management expenses, the "construction expenses" should be debited and then summarized at the end of the month, and allocated among technical service items according to certain allocation standards and transferred to their costs.
The above answers the questions for everyone. Do you need to enter the technical service invoice? In short, if you are an ordinary taxpayer, you need to get a special ticket to deduct the input tax. When we incur technical service charges, you can ask the other party to issue an input invoice. Do you understand this? If you have any questions, please leave a message.