I. Overview and Significance of Technical Service Fee
Technical service fee refers to the fees charged by enterprises or individuals for providing professional technical support, technical consultation, technical training and other services to others. The charging categories of technical service fees mainly include the following categories: purchasing technical services, commissioned development services, technical consulting services, technical training services and technology transfer services.
Different types of technical service fees need to comply with relevant laws and tax regulations when issuing invoices.
Second, buy technical services.
1. Purchase of software services: Enterprises or individuals purchase software technical services, such as ordering commercial software, customized software development, system integration, etc.
2. Service for purchasing hardware equipment: technical service fees such as installation, debugging and maintenance attached to purchasing hardware equipment.
3. Purchase of cloud services: expenses incurred when purchasing technical services such as cloud computing and cloud storage.
Third, Weishan Beach promotes development services.
1. Software development service: the service fee for an enterprise or an individual to entrust an external agency to develop software, such as entrusting the development of an enterprise website and APP.
2. Hardware equipment development service: the service fee for entrusting external institutions to design and manufacture hardware equipment.
Four. technical consulting service
1. Technical expert consultation: the cost of technical support, solutions and other services provided by enterprises or individuals consulting technical experts.
2. Technical project consultation: the service fee for consulting, evaluating and planning technical projects.
Verb (abbreviation of verb) technical training service
1. Technical personnel training: the fees paid by enterprises or individuals to receive training services provided by technical training institutions.
2. Internal technical training: the enterprise organizes internal staff to carry out technical training, such as internal training of lecturers and training materials.
Intransitive verb technology transfer service
1. Transfer of technical property rights: fees charged by enterprises or individuals for selling or transferring their own technical property rights.
2. Technology licensing service: the fee charged by an enterprise to license its own technology to others.
Vii. Matters needing attention in charging technical service fees
1. Invoice Name: Select the appropriate invoice name according to the specific service content, such as "Technical Service Fee Invoice" and "Consulting Service Fee Invoice".
2. Invoice Header: Fill in the invoice header according to tax regulations, usually the name of the enterprise or individual.
3. Invoice amount: Fill in the invoice amount according to the actually charged technical service fee, which should be consistent with the contract or agreement.
4. Invoice tax rate: according to the tax regulations, select the appropriate tax rate to issue invoices, which is generally 16% in China.
5. Relevant supporting documents: According to tax requirements, it may be necessary to provide relevant contracts, agreements and receipts as supporting documents.
Summary:
The charging of technical service fees mainly includes the purchase of technical services, commissioned development services, technical consulting services, technical training services and technology transfer services.
When issuing invoices, it is necessary to pay attention to selecting the appropriate invoice name, filling in the accurate invoice amount and tax rate, and keeping relevant supporting documents for tax inspection. It is very important for enterprises and individuals to abide by tax laws and regulations and correctly issue invoices for technical service fees.