Certification service refers to the professional qualification of units that use detection, inspection and measurement technologies to prove that products, services and management systems meet relevant technical specifications, mandatory requirements or relevant technical specifications and standards.
In group technology, there are three types of classification coding structures: tree structure (hierarchical structure), chain structure and mixed structure, as shown below:
1, tree structure, code bits are subordinate, that is, except the feature code in the first code bit, the exact meaning of other code bits should be determined according to the previous code bits;
2. Chain structure, also known as parallel structure or matrix structure, in which each feature code in each code bit has an independent meaning, regardless of the front and back bits;
3. Mixed structure. Most classification and coding systems adopt mixed structure, such as Opitz system and KK system.
Tips for finding tax classification codes are as follows:
1. Enter the contents of the invoice directly and search for keywords. If you want to invoice for meals and bananas, you can directly search for "catering" and "bananas" respectively, and you can find the code, which is convenient and fast;
2. Shorten the key words, find the right entry point and choose the right key words. The difficulty in simplifying the billing content lies in simplicity. Don't enter your full name at once, you can try different emphases.
3. Changing nouns and taxable service names, one of the meanings of tax coding is to unify the goods information invoiced by enterprises. Due to the complexity of the world and the richness of commodities, they are all commodities with different names, but there is only one name in the coding table.
According to Caishui Document No.36, the inspection fee belongs to the service consulting category, and the VAT rate is 6%, depending on whether the billing unit is a general VAT taxpayer. (1) General VAT taxpayers are engaged in inspection services, and the applicable VAT rate is 6%. (2) The applicable VAT rate for small-scale VAT taxpayers engaged in inspection services is 3%.
Inspection and test fee: refers to the expenses incurred by the construction enterprise for general appraisal and inspection of buildings, materials, components and building devices according to relevant standards, including the expenses incurred by self-built laboratories for testing. It does not include the cost of testing new structures and materials, the cost of destructive testing of structural parts and other special requirements, and the cost of commissioning tests by the construction unit. Paid by the construction unit in other expenses of engineering construction. However, if the materials provided by the construction enterprise with the certificate of conformity fail to pass the inspection, the inspection fee shall be paid by the construction enterprise.
legal ground
Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.