Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1Implementation Measures for the Pilot Project of Changing Business Tax to VAT;
Article 15 VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Question 2: How much is the consulting service fee? Are you asking about accounting expertise?
Explanation: Consulting services are labor costs. If you are engaged in consulting services (such as 1 14), it should be the main business income.
If you tell others, it belongs to the cost of intangible assets (such as fixed assets, that is, the cost of fixed assets)
It should be the cost of intangible assets.
Question 3: What subjects does the consulting fee include? The consulting fee is included in the management fee. Ministry of Finance: Appendix to Accounting Standards for Business Enterprises-Application Guide-Accounting Subjects and Major Accounting Treatment ..... shtml "1. This course accounts for the management fees incurred by enterprises for organizing and managing the production and operation of enterprises. Including the start-up expenses incurred during the preparation period of the enterprise, the company expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise (including the salary and welfare expenses of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, directors' membership fees (including allowances for board members, conference fees, travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), legal fees, etc.
Question 4: How much is the technical consultation fee? Yes, training fees and consulting fees are both labor costs. There is not much difference. What did you accuse him of?
Question 5: What subjects include the technical consulting service fee in the management fee? Technical consulting service fee
Question 6: What's the difference between invoice service fee and consulting fee? It's just that the name of the fee is different and the tax rate is the same, which belongs to the service fee. There is no essential difference. Consulting fees are more specific than service fees.
Question 7: How much is the technical service fee? The kind with a tax rate of 6%. Need special application. If there is no company, you can apply to the labor bureau.
Question 8: What subjects are included in the information service fee? The information service fee is included in the management fee.
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Application: company funds, staff education funds, business entertainment expenses, taxes, 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, board membership fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.
Question 9: How much is the consulting service? The general consulting service fee is based on the project, and the service content and corresponding amount are directly agreed.
Just write the amount directly when invoicing, without writing the unit and quantity.
Question 10: What is the consulting service fee? Are you asking about accounting expertise?
Explanation: Consulting services are labor costs. If you are engaged in consulting services (such as 1 14), it should be the main business income.
If you tell others, it belongs to the cost of intangible assets (such as fixed assets, that is, the cost of fixed assets)
It should be the cost of intangible assets.