Accounting entries of company's payment of technical service fees
1. Technical service fees paid by enterprises:
Borrow: management fee-technical management fee
Loan: bank deposit/cash
2. VAT invoice for service fee issued by the other party:
Borrow: management fee-technical service fee
Taxes payable-VAT payable (input tax)
Loans: bank deposits
3. General taxpayers issue special VAT invoices:
According to the certified invoice when paying:
Borrow: management expenses-office expenses (excluding tax)
Taxes payable-VAT payable (input tax)
Credit: cash on hand, etc.
When transferring input tax:
Debit: management expenses-office expenses (tax part)
Credit: Taxes payable-VAT payable-Input tax transfer (tax portion)
When reducing or exempting:
Borrow: tax payable-value-added tax payable-tax reduction.
Loan: non-operating income
How much is the technical service fee?
Technical service fee refers to that the enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge according to the requirements of the owner to undertake technical guidance and consultation of the project, provide design documents and technical data, conduct feasibility study, impart technology and participate in management. In order to collect technical service fees from the owner according to the contract or agreement.
What does the technical service fee include?
1, R&D and technical service department.
R&D and technical services, including R&D services, contract energy management services, engineering exploration services and professional technical services.
(1) R&D service, also known as technology development service, refers to the business activities of research and experimental development of new technologies, new products, new processes or new materials and their systems.
(2) Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, and energy-saving service companies provide necessary services, and energy-using units pay energy-saving service companies with investment and reasonable remuneration.
(3) Engineering exploration service refers to the business activities of field investigation on topography, geological structure and underground resources before and after mining and engineering construction.
(4) Professional technical services refer to meteorological services, earthquake services, marine services, surveying and mapping services, urban planning, environmental and ecological monitoring services and other special technical services.
2. Information technology services.
Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services, business process management services and information system value-added services.
(1) Software services refer to business activities that provide software development services, software maintenance services and software testing services.
(2) Circuit design and testing services refer to the business activities of providing design, testing and related technical support services for integrated circuits and electronic circuits.
(3) Information system services refer to providing business activities such as information system integration, network management, website content maintenance, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center, information security service, online antivirus, virtual host, etc. Including the network operation services provided by the website for non-owned online games.
(4) Business process management services refer to activities that rely on information technology to provide services such as human resource management, financial and economic management, audit management, tax management, logistics information management, business information management and call center.
(5) Value-added services of information systems refer to information technology services provided to users by using information system resources. Including data processing, analysis and integration, database management, data backup, data storage, disaster recovery services, e-commerce platforms, etc.