3040 10 1.
The tax rate is generally assessed by the tax bureau. If you are not sure, you can consult the bookkeeping accountant or the tax bureau for confirmation.
Generally, you can enter the corresponding commodity keywords in the search, find similar commodity classifications in the coding library for coding, and then choose the correct tax rate to save.
What is the tax classification code?
Classification code of goods and services tax means that in the upgraded version of VAT invoice, the goods on the taxpayer's face should be associated with the tax code approved by State Taxation Administration of The People's Republic of China, and the invoice should be issued according to the tax rate and collection rate indicated in classification code. It can also enable tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.
How to pay taxes when charging technical service fees?
The technical service fees charged by technical consulting services belong to "business tax-service industry" taxable services. The costs included in technical service projects do not need to be taxed separately, and can be directly used as the corresponding costs of technical service income.
However, for mixed sales in the process of providing technical services, that is, while providing technical services, VAT taxable products are sold separately, and VAT and business tax are levied separately. If they are not accounted separately, the applicable taxes shall be determined according to the principle of mixed sales.
The income obtained from accounting is regarded as the main business income or other business income, and the cost incurred is regarded as the main business cost or other business expenses.
In practical work, there will be various problems in the tax classification code of technical services. Some problems may be handled casually by others. What you did there was wrong, you couldn't find the basis, and you didn't know how to deal with it. Even if you fill in a tax classification code, it is still incorrect. This is the role of experience. This article is about this. Welcome to the Accounting Institute.