A: Consulting service companies should mainly provide business consulting services, and should be regarded as providing labor services and paying value-added tax in accounting.
When consulting services appear,
Debit: labor cost
Loans: raw materials, wages payable to employees, etc.
Confirmed income
Debit: bank deposit
Loan: income from main business
Taxes payable-VAT payable
Carry-over cost
Debit: main business cost
Loans: labor costs
How do consulting companies pay taxes?
Consulting companies need to pay value-added tax, additional tax, enterprise income tax and other taxes.
1. The consulting company is a general taxpayer, and the VAT rate is 6%; It belongs to small-scale taxpayers, and the VAT rate is 3%.
2. Surcharge tax includes urban maintenance and construction tax (7%, 5%, 1%, depending on different regions), education surcharge (3%) and local education surcharge (2%).
3. The enterprise income tax rate is 25%. For small and meager profit enterprises with an annual taxable income of less than 500,000 yuan (including 500,000 yuan), 50% shall be included in the taxable income, and enterprise income tax shall be paid at a reduced rate of 20%.
Provisions of Caishui No.2065438+0636: Chapter III Tax Rate and Collection Rate
Article 12 VAT rate:
(1) Providing tangible movable property leasing services at the tax rate of 17% (currently 13%).
(2) Providing transportation services and postal services at the tax rate of 1 1% (currently 9%).
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.
(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.
Article 13 The collection rate of value-added tax is 3%.
Management consulting company provides modern service industry.
The consulting industry is developing rapidly around the world. Because consulting companies have unique advantages in information systems, professional talents and technical analysis, more and more enterprises cannot do without consulting industry.
How do consulting companies keep accounts? May be different from the general enterprise, labor costs should be recorded in labor costs, and other treatments are similar. As for paying taxes, it belongs to the service category. If it is an ordinary taxpayer, the tax rate is 6%, and the collection and calculation of other taxes except value-added tax are basically the same as those of ordinary enterprises. So much for this article.