The tax rate of technical service fee is 6%. Technical service fee refers to the business that the enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge to undertake technical guidance and consultation of the project, provide design documents and technical data, conduct feasibility study, impart technology, train personnel and participate in management according to the requirements of the owner. In order to collect technical service fees from the owner according to the contract or agreement.
The technical service fee belongs to the modern service industry within the scope of the reform of the camp, focusing on manufacturing, cultural industry, modern logistics and other business activities that provide technical and knowledge services. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services.
Extended data
According to the actual needs of technical service business and the requirements of manufacturing cost method, enterprises can set up columns on each cost calculation table according to the cost items "direct labor", "design fee", "other direct surplus" and "operation and management fee" to account for direct labor costs, design fees, other direct costs not included in direct labor costs and design fees, and indirect costs that technical service projects should bear-operation and management fees.
Direct expenses should be directly included in the corresponding cost items in each cost calculation table, and the operating and management expenses should be accounted by the debit of "construction expenses" first, then summarized at the end of the month, allocated among technical service projects according to certain allocation standards, and transferred to the cost calculation of the projects.
Baidu encyclopedia-service fee invoice