How to tax the technical service fee? Service industry refers to the business of providing labor services 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. 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.
Operation method Since 29 years ago, the provincial tax department has gradually entrusted postal channels at all levels to handle national tax agency business by virtue of its advantages of wide scope and many postal outlets, so as to facilitate taxpayers to pay taxes and issue invoices in a timely and convenient manner. At present, there are 849 postal invoice outlets in the province, mainly covering office supplies, communication equipment, beverages, bedding, tea, communication equipment, sugar, metal products, food, textiles and clothing, etc. The new scope of camp reform includes waterway transportation services, land transportation services, pipeline transportation services, air transportation services and information technology services, research and development and technical services, and logistics auxiliary services in some modern service industries.
Extended data; Can the invoice of network technical service fee be deducted?
Generally speaking, it should be determined according to the actual situation. Under normal circumstances, the economic business corresponding to the invoice obtained by the general taxpayer enterprise of value-added tax can be used for taxable matters such as production and operation, and the output tax can be deducted according to law.
What accounting subjects should the network service fee include? Network technology service fees are generally included in the management fee-service fee account, accounting for the occurrence and carry-over of management fees. The management expenses incurred by the enterprise in the debit registration of this account, and the management expenses at the end of the credit registration are transferred to the "profit of this year" account, and there should be no balance in this account after the carry-over. This course carries out detailed accounting according to the expenditure items of management expenses. Organization expenses incurred during the preparatory period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. Borrow: management fee loan: employee's salary of the administrative department staff of the bank deposit enterprise borrow: management fee loan: employee's salary payable.