Basic information on consulting fees
⑴Expert consulting fees shall not be paid to relevant staff involved in the plan, project, and topic management. ⑵Expert consultation fee standards: For consultations organized in the form of meetings, expert consultation fee expenses generally refer to the standards of 500-800 yuan/person-day for senior professional and technical personnel and 300-500 yuan/person-day for other professional and technical personnel. If the meeting lasts for more than two days, the consulting fee standard for the third day and thereafter shall be based on the standard of 300-400 yuan/person-day for senior professional and technical personnel and 200-300 yuan/person-day for other professional and technical personnel; for consultation organized by communication, experts Consulting fee expenditures generally refer to the standards of 60-100 yuan/person for senior professional and technical personnel and 40-80 yuan/person for other professional and technical personnel. Consulting fees, labor fees, and service fees all fall into the category of paying business tax; 5% business tax is paid based on the actual income of consulting fees, labor fees, and service fees; 7% urban construction tax is paid based on the business tax amount (5% in suburban areas); An education surcharge of 3% is paid based on the business tax; the above is the turnover tax payable on consulting fees, labor fees, and service fees. It should be noted that at present, many companies or individuals often use the name of consulting fees to make accounts in order to achieve tax avoidance, tax reduction, or the realization of corporate assets, or off-book cash transactions, which is very harmful to the consulting industry and the construction of the rule of law. Behavior.
What does the expert consulting fee include?
Solving problems related to business operations
What does the consulting fee for management fees include?
Legal consulting, financial consulting, personnel consulting, technical consulting...
What subjects are included in consulting fees?
Consulting fees are included in administrative expenses. Ministry of Finance: "Accounting Standards for Business Enterprises - Application Guide" "Appendix - Accounting Accounts and Main Account Processing kuaijiren/....shtml" 1. This account accounts for the administrative expenses incurred by the enterprise in organizing and managing the production and operation of the enterprise, including the start-up expenses, board of directors and expenses incurred by the enterprise during the preparation period. Company expenses incurred by the administrative department in the operation and management of the enterprise or that should be borne by the enterprise (including wages and welfare fees of administrative department employees, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), labor unions Funding, board of directors fees (including board member allowances, meeting fees and travel expenses, etc.), fees for hiring intermediaries, consulting fees (including consultant fees), litigation fees, business entertainment fees, real estate taxes, vehicle and vessel use tax, land use tax, stamp duty, Technology transfer fees, mineral resource compensation fees, research fees, pollution discharge fees, etc.”
Do expert consulting fees need to be included in the comprehensive quota of conference fees?
Solving problems related to business operations.
In what category should the consulting fees of consulting agencies be included?
I think it should be non-operating expenses.
What 30 points can the science and technology project management fee be used for
(1) Equipment fee: refers to the purchase or trial production of special instruments and equipment during the research and development process of the project, and the cost of existing instruments and equipment Expenses incurred for upgrading and transforming, and leasing equipment from external units.
(2) Material costs: refers to the costs of purchasing, transporting, loading and unloading, and sorting out various raw materials, auxiliary materials and other low-value consumables consumed in the research and development process of the project.
(3) Testing and laboratory processing fees: refers to the inspection, testing, laboratory and processing fees paid to external units (including independent economic accounting units within the project undertaking unit) during the research and development process of the project.
(4) Fuel and power costs: refers to the separately measurable water, electricity, gas and fuel consumption costs incurred during the operation of relevant large-scale instruments and equipment, special scientific devices, etc. during the research and development process of the project.
(5) Travel expenses: refers to travel expenses to other places, transportation expenses within the city, etc. incurred during scientific experiments (tests), scientific inspections, business surveys, academic exchanges, etc. during the research and development process of the project.
(6) Conference fees: refers to the conference fees incurred for organizing academic seminars, consulting, and coordinating projects or topics during the research and development process of the topic.
(7) International cooperation and exchange fees: refers to the expenses for project researchers to go abroad and for foreign experts to work in China during the project research and development process.
(8) Publishing/documentation/information dissemination/intellectual property affairs fees: refers to the publishing fees, data fees, special software purchase fees, literature retrieval fees, and professional fees that need to be paid during the research and development process of the project. Expenses such as communication fees, patent applications and other intellectual property matters.
(9) Labor fees: refers to the labor fees paid to relevant personnel without salary income among the members of the research team (such as graduate students) and temporary personnel hired by the research team during the research and development process of the project. .
(10) Expert consulting fees: refers to the fees paid to temporarily hired consulting experts during the research and development process of the project. Expert consultation fees shall not be paid to staff involved in supporting the plan and its project and topic management.
(11) Management fees: refers to subsidies for the use of the unit’s existing equipment and buildings, daily water, electricity, gas and heating consumption, and other related management expenses during the research and development process of the project. expenditure.
What does R&D expenses include?
Including: materials, fuel and power costs directly consumed by R&D activities; wages, bonuses, allowances, subsidies, social insurance premiums, housing provident funds and other labor costs for the company’s on-the-job R&D personnel, as well as external *** R&D Labor costs of personnel; depreciation or leasing costs of fixed assets such as instruments, equipment, and buildings used for R&D activities, purchase costs of R&D instruments and equipment with a unit value of less than 300,000 yuan, and operation, maintenance, repair and other costs of related fixed assets; Amortization expenses of intangible assets such as software, patents and non-patented technologies used for R&D activities; development and manufacturing expenses of tools and process equipment used for intermediate testing and product trial production, equipment adjustment and inspection expenses, samples, prototypes and general Purchase fees for testing means, inspection fees for trial products, etc.; fees for demonstration, review, acceptance, and evaluation of R&D results, as well as application fees, registration fees, agency fees, etc. for intellectual property rights; entrusting other units and individuals through outsourcing, cooperative research and development, etc. Or expenses paid for cooperation with them in R&D; other expenses directly related to R&D activities, including technical book materials fees, material translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, experts Consulting fees, high-tech R&D insurance fees, etc.
What does the project research funds include?
The project research funds include: library materials fees; printing and copying costs, etc.; research travel expenses; various conference fees; expert consultation and report fees; Computer usage fees; instrument and equipment purchase fees; management fees and other expenses. For specific cost issues, you can come to Yibai Publishing Network to take a look.
What expenses are included in the scientific research operating expenses in the scientific research funding budget? 5 points
Financial expenses, personnel wages, consumption expenses, bank interest and other related expenses.