1. After obtaining the special invoice, the service fee can be deducted, which is 6% for the general taxpayer, and the special invoice for ordinary value-added tax can be issued for the information consulting service fee.
2. General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%; Small-scale taxpayers need to apply to the competent tax authorities for a special VAT invoice with a tax rate of 3%.
3. The input tax can be deducted, and the accounting treatment of the special VAT invoice issued by the consulting service fee is as follows:
Borrow: management fee-consulting service fee
Taxes payable-VAT payable-input tax
Loans: bank deposits/accounts payable
4. Since March, 2065438, the executive meeting of the State Council was held, and it was decided that from May, 2065438, China will comprehensively push forward the pilot program of camp reform, including construction industry, real estate industry, financial industry and life service industry. Among them, the general taxpayer enterprise value-added tax rate is 6%.
5. The management expenses in the formula refer to the expenses incurred by the enterprise administrative department for organizing and managing production and operation. Management expenses belong to the period expenses and can be included in the current profits and losses. The specific accounting contents include: company funds, employee education funds, business entertainment expenses, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, and board members' fees.
VAT deduction range
1, general range
The scope of value-added tax includes selling (including importing) goods and providing processing, repair and replacement services.
2. Special projects
Commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery; The business of selling gold and silver by banks; Pawnshops sell dead goods; Consignment business is the business of customers selling consignment goods; Other units and individuals outside the postal department produce, distribute and sell philatelic products.
3. Special behavior
Disabled persons' organizations directly import special articles for the disabled; Sell articles for personal use. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax reduction or exemption items.
Therefore, if you make a one-time payment and issue a full invoice to confirm the income in installments, you don't need to pay the full value-added tax at the time of invoicing.
So does the average taxpayer company deduct the value-added tax from the service fee for winning the bid? To sum up, Bian Xiao gave you detailed answers to related questions. Novice accountants who don't understand can look at Bian Xiao's answers. Accounting knowledge is complicated, and it is not just novice accountants who have problems in their work. Therefore, whether it is a novice or an old accountant, I hope that everyone will not ignore the basic knowledge of accounting. When the basic knowledge is familiar, we will be more relaxed in our work.