The full name of the promotion fee is the promotion service fee. According to the Measures for the Administration of Fair Trade of Retailers and Suppliers issued by the Ministry of Commerce, the State Administration for Industry and Commerce and the State Administration of Taxation and other five ministries and commissions (Order No.17 of the Ministry of Commerce in 26),

The promotion service fee refers to the fee charged by retailers from suppliers in order to promote the sales of suppliers' specific brands or products according to the contract, on the condition that they provide corresponding services such as printing posters, carrying out promotion activities and advertising.

at the same time, the document also stipulates that retailers should register the promotional service fees collected, issue invoices to suppliers and pay taxes according to regulations.

promotion expenses are expenses incurred for sales, so promotion expenses are included in sales expenses.

after the camp reform, all invoices are in the national tax, and special VAT invoices or ordinary invoices can be issued according to the actual business. If consulting services are available within the business scope, special VAT invoices can be issued at a tax rate of 6%. You can directly select the corresponding invoicing items on the tax control software, and the tax rate will come out by yourself.

The sales service fee is clearly stipulated in the fund contract, but it has not attracted the attention of ordinary investors. For example, CCB Monetary Fund clearly states in its fund contract that the sales service fee is used to pay the commission of the agency, the marketing expenses of the fund and the service fee of the fund share holders.

Not all funds have to charge sales service fees. Whether a fund charges sales service fees depends on the fund contract. Generally speaking, sales service fees are mainly some bond funds and monetary funds that do not charge subscription fees. As for the collection method, it is basically accrued in the fund assets on a daily basis. Usually, the charge rate is .25% per year. Because of the differences in fund contracts, each fund is different.