Does the management fee include travel tax?

Travel tax is included in the management fee. There are three accounting systems for enterprises to choose from, namely, accounting standards for business enterprises, accounting standards for small enterprises and accounting systems for business enterprises. Enterprises choose different accounting systems, and there will be great differences in the accounting of related expenses in the actual accounting process. For enterprises, travel tax can only be included in management expenses if the enterprise accounting system is used.

Of course, when the accounting standard used by enterprises is "Accounting System for Enterprises", not only the travel tax needs to be included in the management expenses, but also the property tax, land use tax and stamp duty need to be included in the management expenses for accounting. For enterprises, we must be clear about what accounting standards our enterprises use. In this way, enterprises can avoid making the mistake of making insiders look at jokes when conducting accounting.

Of course, the accounting standards used by enterprises now are generally commercial enterprise accounting standards or small enterprise accounting standards, and few enterprises use commercial enterprise accounting systems. Whether it is an enterprise or an individual, only in actual work or life, you need to use the vehicle and vessel, and you need to pay the vehicle and vessel tax every year. Travel tax is collected by tax authorities, but due to the particularity of travel tax, generally speaking, our travel tax is collected by insurance institutions. After all, because we need to pay insurance every year, and the travel tax is also paid once a year.

Legal basis: Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.