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 it is an effective voucher for reimbursement, which can be used for reimbursement and tax deduction.
Related service industry refers to the business of providing labor and services to the society by using equipment, tools, places, information or skills. China's service industry, according to the classification of national economic industries, refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services.
Invoice the technical service fee: just provide detailed billing information. After the technical service tax item is raised to value-added tax, the general taxpayer's tax rate is 6%, and the small-scale taxpayer's tax rate is 3%. Service fee invoice is a kind of social consumption, and it is an effective voucher for reimbursement, which can be used for reimbursement and tax deduction.
The technical service fee of the extended data company account is included in the management expense account;
The specific items are as follows:
Borrow: management fee-technical management fee
Loan: bank deposit/cash
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Including: start-up expenses, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred in the operation and management of enterprises or borne by enterprises.
Baidu encyclopedia-service fee invoice