2. Determine the contents of the invoice: the tax item classification code should match the specific technical service fee to determine the contents and amount of the invoice.
3. Determine the billing information: you need to prepare the header of the invoice, the information of the drawer, the other buyer, the taxpayer identification number, the buyer's address and telephone number.
Invoice the technical service fee: provide detailed billing information; The tax rate of technical service fee is 6%.
Service tax rate: including 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 an effective voucher for reimbursement, which can be used for reimbursement and tax deduction.
Related service industry refers to the services provided to the society with equipment, tools, places, information or skills. According to the industry classification of national economy, China's service industry refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, providing services, hairdressing, photography, bathing, various technical services and consulting services.
Some modern service industries refer to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, forensic consulting services and radio, film and television services.
What services can be invoiced for technical services?
Technical services include seven aspects:
① Information service: Technical service institutions should establish long-term and stable contact with representative users, get users' opinions and requirements on products in time, and guide users to use and maintain products correctly.
② Installation and debugging service: install and debug products on site (or instruct users) according to users' requirements.
③ Maintenance services: Maintenance services are generally divided into two categories: regular and irregular. Regular technical maintenance is the service work according to the maintenance categories specified in the product maintenance plan and service items. Non-scheduled maintenance refers to the maintenance services that need to be provided due to accidents during the transportation and use of products.
Supply service: provide users with spare parts and wearing parts of products.
⑤ Testing service: testing, inspection, monitoring and special instruments and equipment required to make the product run effectively according to the design regulations. Due to the increasing workload of testing services and more and more special instruments, testing services tend to establish various comprehensive or professional testing centers.
⑥ Technical document service: provide users with product manuals, operation instructions, maintenance manuals, design data of wearing parts and spare parts and other related technical documents.
⑦ Training service: training operation and maintenance personnel for users. The training content is mainly to explain the working principle of the product, help users master the operation technology and common sense of maintenance, and sometimes conduct practical operation training on the simulator or physical object of the product.
To sum up, it is Bian Xiao's relevant answer on how to issue invoices for technical service fees, hoping to help you.
Legal basis:
The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Pilot Tax Policy of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries (Caishui [2013] No.37) makes it clear that R&D and technical services include R&D services, technology transfer services, technical consulting services, contract energy management services and engineering survey and exploration services.
1.R&D service refers to the business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems.
2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.
3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects. The above-mentioned technology-related services belong to R&D and technical services, and the tax rate is 6%. In addition to the above circumstances, the technical services that occur at the same time as the product sales belong to the mixed sales of value-added tax, which is consistent with the applicable tax rate of the product, and there may be a tax rate of 17%.