Taxpayers whose annual sales of taxable services exceed the standard set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (5 million) are general taxpayers, while taxpayers who do not exceed the standard are small-scale taxpayers.

According to the provisions of the pilot scheme of changing business tax to value-added tax, the tax rate of 1 1% is applicable to transportation and construction, 17% is applicable to leasing tangible movable property, and 6% is applicable to other service industries.

Survey and design fees are all expenses (including technical data purchase fees) incurred by the construction unit itself or by entrusting the survey and design unit to carry out engineering hydrogeological survey and design. It includes two parts: survey fee and design fee. The survey fee is generally paid according to the actual workload, and the design fee is generally paid according to the cost quota set by different industries, different construction scales and the complexity of the project content. If there is no quota, the payment can be calculated according to a certain proportion of the design budget.

Extended data 1. If the design fee is received, it shall be included in the subject of "main business income" or "other business income".

Debit: Bank deposit (cash)

Loan: main business income (other business income)

Service industry, the income obtained is not subject to value-added tax, which belongs to the business tax business scope.

2 to pay the design fee, included in the "operating expenses (or management expenses)-design fee" subjects.

Borrow: management fee

Loan: bank deposit (cash)

Or, together with the construction in progress.

Borrow: Project under construction-* * workshop

Loan: bank deposit-transferred to fixed assets after the project is completed.

Borrow: fixed assets

Loan: Project under construction-* * factory building

If it is a construction real estate company, it can be included in the development cost.

Baidu Encyclopedia-VAT Ordinary Invoice