Basic definition of service fee:
1. The service fee paid in advance for Party A is actually the nature of the current loan between the Employer and the Contractor. Although Party A contracted to operate your kiln in the name of your company, the service fee paid for it was finally settled in the form of contract money, so it can be deducted temporarily when settling the contract money.
2. Because the money is prepaid, it should not be paid from the wages payable. First, it involves taxation and raises a question; On the other hand, if the entry cost, it can not be deducted before tax, nor can it reflect the debt that A should bear to your company in the account. On the other hand, since Party A is contracted to operate, all foreign operations are in the name of your company, so in order to avoid the tax risks of your company, it is necessary to standardize the accounting and invoice acquisition of the kiln project contracted by Party A. The service fee should include the service fee invoice, withholding business tax and personal income tax. The part paid by your company is linked to other payables. The best way to deal with it is to sign an advance payment agreement, regularly reconcile accounts, and clarify the creditor's rights and debts of both parties.
Labor service fee, that is, labor remuneration in personal income tax, refers to the income obtained by individuals independently engaged in various non-employment services. It differs from wages and salaries in that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent individual labor activities. In other words, there is a relationship between employment and employment in the remuneration obtained by institutions, enterprises and institutions for their services and employment.
Labor remuneration refers to income: it refers to the income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.
legal ground
People's Republic of China (PRC) labor contract law
Article 15 A labor contract with the completion of certain tasks as the term refers to a labor contract in which the employer and the employee agree to complete certain tasks as the term of the contract.
The employer and the employee may conclude a labor contract with the completion of certain tasks as the term.