The information technology service fee belongs to the modern service industry within the scope of the reform of the camp, which is the value-added tax rate and is included in the management fee. Its accounting entries are as follows: loan management fee-technical management fee; Lending bank deposits/cash and information technology services is a modern service industry. According to the regulations of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the tax rate is 6%.
If the technology is of high value, and the enterprise itself counts the technology in the accounting of intangible assets, the service fee and other expenses incurred by the service can be included in the cost of intangible assets, and then amortized.