(1) Expert consulting fees shall not be paid to relevant staff involved in planning, project and project management. ⑵ Expert consultation fee standard: consultation organized in the form of meeting. The expenses of expert consultation fees are generally 500-800 yuan/person-day for senior professional technicians and 300-500 yuan/person-day for other professional technicians. If the session lasts more than two days, the consulting fee for the third day and above shall be implemented with reference to 300-400 yuan/person-day for senior professional and technical personnel and 200-300 yuan/person-day for other professional and technical personnel; For consultation organized in the form of communication, the expenses of expert consultation fees are generally implemented according to the standards of 60- 100 yuan/person for senior professional technicians and 40-80 yuan/person for other professional technicians. Consulting fee, service fee and service fee all belong to the category of paying business tax; Pay 5% business tax according to the actual income of consulting fees, labor fees and service fees; Then pay 7% urban construction tax (suburban 5%) according to business tax; Then pay 3% education surcharge according to business tax; The above is the turnover tax payable for consulting fee, service fee and service fee. It should be noted that at present, many enterprises or individuals often make accounts in the name of consulting fees for the purposes of tax avoidance, tax reduction, realizing enterprise assets or off-balance-sheet cash transactions, which is very harmful to the consulting industry and the rule of law.
What is the content of expert consultation fee?
Solve problems related to business operation.
What are the consulting fees for management fees?
Legal consultation, financial consultation, personnel consultation and technical consultation. ...
What subjects does the consulting fee include?
The consulting fee is included in the management fee. Ministry of Finance: Appendix to Accounting Standards for Business Enterprises-Application Guide-Accounting subjects and major accounting treatments ..... shtml "1. This subject accounts for the management expenses incurred by enterprises in organizing and managing their production and operation. Including the start-up expenses incurred during the preparation period of the enterprise, the company expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or 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.). ), trade union funds, directors' membership fees (including allowances for board members, conference fees, travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), legal fees, etc.
Do expert consultation fees need to be included in the comprehensive quota of conference fees?
Solve problems related to business operation.
What subjects are included in the consulting fees of consulting institutions?
I think it should be non-operating expenses.
What can science and technology project management fees be used for? 30 points.
(1) Equipment expenses: refers to the expenses incurred in purchasing or trial-producing special instruments and equipment, updating existing instruments and equipment, and renting instruments and equipment from other units during the research and development of the project.
(2) Material cost: refers to the cost of purchasing, transporting, loading and unloading, sorting and other low-value consumables such as raw materials and auxiliary materials consumed in the project research and development process.
(3) Inspection, test and processing fees: refers to the inspection, test, test and processing fees paid to foreign units (including independent economic accounting units within the project undertaker) during the project research and development.
(4) Fuel power cost: refers to the consumption cost of water, electricity, gas and fuel that can be separately measured during the operation of related large-scale instruments and equipment and special scientific devices during the project research and development process.
(5) Travel expenses: refers to the round-trip travel expenses and local transportation expenses in different places for carrying out scientific experiments (experiments), scientific investigations, business investigations and academic exchanges. In the research and development process of the subject.
(6) Conference expenses: refers to the conference expenses incurred in organizing academic discussions, consulting and coordinating projects or topics in the R&D process.
(7) International cooperation and exchange fees: refers to the expenses for researchers to go abroad and foreign experts to work in China during the project research and development period.
(8) Publishing/literature/information dissemination/intellectual property affairs expenses: refers to the intellectual property affairs expenses such as publishing, materials, special software purchase, literature retrieval, professional exchange, patent application, etc. that need to be paid during the research and development of the project.
(9) Labor expenses: refers to the labor expenses paid to relevant personnel (such as graduate students in school) and temporary employees of the research group without wage income during the project research and development.
(10) Expert consulting fee: refers to the fee paid to the temporarily hired consulting experts during the project research and development. Expert consultation fees shall not be paid to the staff who participate in the support plan and its projects and project management.
(1 1) Management fee: refers to the subsidy expenditure for daily water, electricity, gas and heating and other related management expenses during the project research and development.
What is the scope of R&D expenses?
Including: materials, fuel and power costs directly consumed by R&D activities; Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel of the enterprise and labor costs of external R&D personnel; Depreciation or lease expenses of fixed assets such as instruments, equipment and houses used for R&D activities, purchase expenses of R&D instruments and equipment with a unit value of less than 300,000 yuan, and operation, maintenance and repair expenses of related fixed assets; Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities; Development and manufacturing costs of equipment, process equipment, equipment adjustment and inspection costs, purchase costs of samples, prototypes and general testing means, inspection costs of trial-produced products, etc. Used for intermediate test and product trial production; Demonstration, review, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights; Entrusting or cooperating with other units or individuals to pay for R&D by outsourcing and cooperating with R&D; Other expenses directly related to R&D activities include technical books and materials, materials translation fees, conference fees, travel expenses, office expenses, foreign affairs fees, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance fees, etc.
What does the research fund include?
Research funds include: books and materials; Printing and copying costs, etc. ; Travel expenses for investigation; Various conference fees; Expert consultation and report fees; Computer use fee; Equipment purchase fee; Management fees and other expenses. For specific cost issues, you can come to Baiyi Publishing Network to have a look.
What expenses are included in the scientific research budget? 5 points
Financial expenses, personnel salaries, consumption expenses, bank interest and other related expenses.