How to invoice the training fee?
In fact, there are many companies that can invoice training fees. Training is a modern service, which can be cultural or technical services such as technology transfer, information transfer and creativity transfer. In addition to the training fee of the project, consulting fees and technical service fees can also be charged. To sum up, there are no strict restrictions on which companies can be opened. The tax rate of general taxpayers is 6%, and that of small-scale taxpayers is 3%.
Training fee tax code: 307020 10200000000.
Name of goods and services: non-academic education services
Commodity and service abbreviation: life service
Including: pre-school education, various trainings, speeches, lectures, reports, etc.
As far as technical training is concerned, the details are as follows:
Tax code: 3040 1020000000000.
Name of goods and services: technical consulting services
Including: providing business activities such as feasibility demonstration, technical prediction, technical testing, technical training, special technical investigation, analysis and evaluation report, and professional knowledge consultation for specific technical projects.