What account is included in the trademark service fee?

1. Trademark usage fees can be included in the management expense account.

2. The specific accounting entries are:

Debit: management expenses - service fees

Credit: bank deposits

3. Management expenses refer to the expenses incurred by the administrative department of the enterprise to organize and manage production and business activities. Various expenses incurred. Administrative expenses are period expenses, and are included in the losses or benefits of the current period in the current period. The specific accounting contents include: company funds, employee education funds, business entertainment expenses, technology transfer fees, and amortization of intangible assets. , consulting fees, litigation fees, amortization of start-up costs, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board of directors dues, financial report audit fees, start-up expenses incurred during the preparation period and other management expenses.

Intellectual property agency companies should pay taxes in accordance with the provisions of the "Implementation Rules of the Interim Regulations of the People's Republic of China and the State on Business Tax", and the handling fees collected shall be recorded in the account and paid tax.

"The People's Republic of China and the State Article 13 of the Implementation Rules of the Interim Regulations on Business Tax "Extra-price expenses" as mentioned in Article 5 of the regulations include fees, subsidies, funds, fund-raising fees, returned profits, incentive fees, liquidated damages, late payment fees, deferred payment interest, and compensation. , collections, advances, penalty interest and other extra-price charges of various natures, but does not include government funds or administrative charges collected on behalf of others that meet the following conditions:

(1) Government funds established with the approval of the State Council or the Ministry of Finance, administrative fees established with the approval of the State Council or the provincial people's government and its finance and pricing departments;

(2) When collecting, issue invoices at or above the provincial level Fiscal bills printed by the finance department;

(3) All the money collected will be turned over to the finance department.

Which category does the invoicing of consulting service fees belong to?

Consulting service fees are modern services.

Service fees are fees charged by the service industry after providing you with a certain business, and the invoices issued are for some non-VAT services. Services The tax rate of fees is levied on the total price, which is different from the value-added tax.

The service industry refers to the business that uses equipment, tools, places, information or skills to provide labor and services to the society. my country's service industry, according to the classification of national economic sectors, refers to a part of the tertiary industry, which includes catering, accommodation, tourism, warehousing, storage, leasing, advertising, various agency services, provision of labor services, haircuts, photography, baths, and Various technical services, consulting services and other businesses.

The taxation scope of the service industry includes: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry, and other service industries.