2. Domestic garbage disposal fee is the fee that residents should pay for domestic garbage disposal service.
3, can be set up "living garbage disposal fee" secondary subjects, accounting entries are:
Debit: management fee-domestic garbage disposal fee loan: cash on hand/bank deposit.
Extended data:
Management expense account:
1. Account nature: expense account
2. The purpose of the account: to calculate the expenses incurred by the administrative department of the enterprise for the management and organization of production and business activities.
3. Account structure: various management expenses incurred by registered enterprises due to the increase of debit records; At the end of the registration period, the amount transferred to "this year's profit" due to the reduction of credit records; There is no balance after the period-end carry-over.
4. Detailed account: Set detailed account according to expense item, and use multi-column account page.
Classification:
1, company funds
Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses;
2. Labor insurance premium
Refers to pensions, price subsidies, medical expenses (including retirees participating in the medical insurance fund), relocation expenses, employee severance payment, employee death and funeral subsidies, pension expenses, various funds paid to retired cadres according to regulations, and the implementation of social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;
3. Board membership fees
Refers to the expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses.
4. Other expenses
The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, and the taxpayer can provide true and valid vouchers or materials, it can be charged as expenses within the following limits, and the excess shall not be deducted before tax: annual net sales (business) income150,000 yuan. The part of annual net sales (business) that exceeds 6,543,800 yuan+0,500 yuan shall not exceed 3‰ of net sales.
According to the current tax law, Article 43 of the implementing regulations clearly stipulates that the business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. Sales (business) income includes main business income and other business income.
References:
Management fee _ Baidu Encyclopedia?