Stamp duty on patent certificates is included in management fees, and financial bills are uniformly printed by enterprises.
Accounting No.22 2065438+2006 requires that business tax and surcharges be changed into taxes and surcharges, and stamp duty is also included in the accounting. Therefore, under accounting standards, stamp duty is currently included in taxes and surcharges.
Listed companies all want implementation of accounting standards, so look at the statements of listed companies. Stamp duty is included in taxes and surcharges.
How to calculate the stamp duty of patent fees (the latest accounting treatment provisions for stamp duty) Under the accounting standards for small enterprises, stamp duty was included in the scope of business tax and additional accounting before, and later renamed tax plus accounting.
However, in the enterprise accounting system, stamp duty was included in the management expenses before, and there was no business tax and surcharge in the enterprise accounting system, only the main business tax and surcharge, so the previous accounting method is still maintained. Stamp duty is included in the management fee.
Which subject does the patent application fee include?
1. Patents are included in intangible assets accounting:
Borrow: intangible assets
Loans: bank deposits
2. If the patent of the enterprise is not formed, it can be directly included in the management expenses:
Borrow: management fee
Loan: bank deposit or cash on hand.
3. If the patent fee is applied for the research and development of enterprise scientific research projects, the research and development expenditure account can be carried forward to the management expense account:
Borrow: R&D expenditure
Loan: Cash on hand or bank deposit.
Borrow: management expenses-research and development expenses
Loan: R&D expenditure
Which subject does the stamp duty of patent certificate enter? Through the above study, Mr. Bian Xiao thinks that everyone should know how enterprises pay the stamp duty fee for patent certificates. According to the current accounting system, you can record the stamp duty of patent certificates through management fees. If you have any other questions about this content, Mr. Bian Xiao suggests that you can visit this website for free.