What subject should the service charge be included in the invoice?

1. The content of the ticket is that the service fee should be included in the management fee.

2, accounting entries:

Borrow: management fee-other.

Loan: bank deposit.

3. The service fee is the fee charged by the service industry after providing you with certain business, and the invoice issued is for some non-VAT services.

Extended data category accounting

Cost category

Wages and surcharges, trade union funds, staff education funds, teachers' fees, outsourcing training fees, housing provident fund, pension insurance, unemployment insurance, depreciation expenses, office expenses, medical insurance, etc.

computation rule

Wages and additional wages and welfare expenses incurred by various departments of the company shall be charged according to the facts, and the amount shall not exceed the allowable deduction of 65,438+04% of employees' wages payable, and the excess shall be subject to tax adjustment. ..

Trade union funds The funds for trade union activities set aside by the company according to 2% of the wages payable.

According to 2.5% of the wages payable, the employee education funds shall be accrued. The expenses mainly include training materials, teachers' fees, outsourcing training fees, travel expenses for training teachers and outsourcing trainers, transportation expenses, training consumables and spare parts, etc. The housing provident fund paid by the housing provident fund company for employees is based on the post skill salary, and the accrual ratio is company 10% and individual 10%.

The endowment insurance premium paid by the company for employees is accrued by 20% for the company and 8% for the individual (the individual part is deducted from the individual salary).

Unemployment insurance premium The unemployment insurance premium paid by the company for employees and the medical insurance premium paid by the company for employees, of which the individual part is deducted from the individual salary.

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