In addition, there are surcharges (urban construction tax, education surcharge and local education surcharge), which add up to more than 6%, all of which are monthly taxes. In addition, we have to pay income tax every quarter and settle it every year. And of course, employee tax.
What subject does the service fee invoice issued by the cleaning service company enter?
First, make sure you describe the situation. The cleaning company provides services for your unit, collects your fees, and then issues an invoice to you.
Second, if this is the case, it should be included in the first-level subject of management fee, and the second-level subject can be cleaning fee, that is, management fee-cleaning fee!
Third, the cleaning contract should not have stamp duty, because it is a unilateral service of the cleaning company, and charging fees will not increase your company's profit!
Fourthly, specifically, you should consult your local tax officials.
Extended data:
The scope of business tax is the units and individuals that provide taxable services, sell real estate and transfer intangible assets in People's Republic of China (PRC). Taxable services refer to construction, transportation, post and telecommunications, culture and sports, finance and insurance, entertainment and service industries. If you engage in the above business, you should pay business tax. Different tax items have different tax rates, ranging from 3% to 20%.
(1993 65438+February 65438+March 3, People's Republic of China (PRC) the State Council DecreeNo. 136 was issued, revised and adopted at the 34th executive meeting of the State Council on October 5, 2008).
Article 1 Units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax and shall pay business tax in accordance with these Regulations.
Article 2 The business tax items and rates shall be implemented in accordance with the schedule of business tax items and rates attached to these Regulations.
The adjustment of tax items and tax rates shall be decided by the State Council.
The specific tax rate applicable to taxpayers engaged in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in these Regulations.
Article 3 When taxpayers provide taxable services with different tax items (hereinafter referred to as taxable services), transfer intangible assets or sell real estate, they shall separately account for the turnover, transfer amount and sales volume of different tax items (hereinafter referred to as turnover). If the turnover is not accounted for separately, a higher tax rate shall apply.
Baidu encyclopedia-business tax