The inspection fees charged by engineering inspection companies belong to service fees, not service fees. Service fee, that is, personal income tax, refers to the income obtained by individuals independently engaged in various non-employment services. It is different from wages and salaries in that the service fee is the income obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent personal service activities.
Invoice the technical service fee: provide detailed billing information; The tax rate of technical service fee is 6%.
Service tax rate: including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, and local water conservancy construction fund 1%.
Service fee invoice is a kind of social consumption and an effective voucher for reimbursement, which can be used for reimbursement and tax deduction.
Related service industry refers to the services provided to the society with equipment, tools, places, information or skills. According to the industry classification of national economy, China's service industry refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, providing services, hairdressing, photography, bathing, various technical services and consulting services.
Some modern service industries refer to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, forensic consulting services and radio, film and television services.
What services can be invoiced for technical services?
Technical services include seven aspects:
① Information service: Technical service institutions should establish long-term and stable contact with representative users, get users' opinions and requirements on products in time, and guide users to use and maintain products correctly.
② Installation and debugging service: install and debug products on site (or instruct users) according to users' requirements.
③ Maintenance services: Maintenance services are generally divided into two categories: regular and irregular. Regular technical maintenance is the service work according to the maintenance categories specified in the product maintenance plan and service items. Unscheduled maintenance refers to the maintenance services that need to be provided due to accidents during the transportation and use of products.
Supply service: provide users with spare parts and wearing parts of products.
⑤ Testing service: testing, inspection, monitoring and special instruments and equipment required to make the product run effectively according to the design regulations. Due to the increasing workload of testing services and more and more special instruments, testing services tend to establish various comprehensive or professional testing centers.
⑥ Technical document service: provide users with product manuals, operation instructions, maintenance manuals, design data of wearing parts and spare parts and other related technical documents.
⑦ Training service: training operation and maintenance personnel for users. The training content is mainly to explain the working principle of the product, help users master the operation technology and common sense of maintenance, and sometimes conduct practical operation training on the simulator or physical object of the product.
Is technical service labor income? According to our understanding, the technical services provided by enterprises do not belong to the labor income of enterprises.
Provisions on labor income can be all kinds of provisions stipulated in the previous article. Please take a look at our analysis in the above article when dealing with accounts, hoping to help you.