Now no matter what enterprises need to apply for broadband services to access the network, what is the tax rate of telecom broadband fee invoices? This article will give you detailed answers, hoping to help you. If you are interested, please read on.

What is the tax rate for telecom broadband invoices?

A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Incorporating the Telecommunication Industry into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+04] No.43), value-added telecommunication services refer to business activities such as providing SMS and MMS services, transmission and application services of electronic data and information, and Internet access services by using fixed networks, mobile networks, satellites, the Internet and cable TV networks. Satellite TV signal transfer business, according to the value-added telecommunications business to pay VAT. Provide value-added telecommunications services at a tax rate of 6%.

Therefore, broadband service belongs to the value-added telecom service of Internet access, and the tax rate of 6% should be applied.

Related reading of telecom broadband invoice tax rate

How to record the advance payment of China Telecom's invoice?

Prepayment refers to prepaid telephone charges, or part of the fees paid in the last month, or the fees donated by telecommunications for certain activities.

Debit: management expenses/operating expenses-telephone charges

Credit: advance payment

The above is the whole content of the telecom broadband invoice tax rate introduced by Bian Xiao. After the comprehensive reform of the camp, the tax rate of telecom broadband invoices is 6%. If you don't know, you can open the window and ask the old accountant to answer questions!