What subject should SMS service charge be included in?

SMS service fee should be included in the management fee account.

Management expenses include:

1, company funds

Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses;

2. Labor insurance premium

Pension for retired workers, price subsidies, medical expenses (including retirees participating in medical insurance fund), relocation expenses, employee severance payment, employee death and funeral subsidies, pension expenses, various funds paid to retired cadres according to regulations, and social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;

3. Board membership fee

Expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses.

4. Other expenses

The original tax law (repealed on June 65438+1 October1day, 2008) stipulated that enterprises have business activities directly related to production and operation.

Extended data:

Expense audit category:

1. Review of amortization of intangible assets

It mainly includes: whether the valuation of intangible assets is true and reasonable; Whether the amortization period of intangible assets is reasonable, pay attention to find out whether the intangible assets can be used for a long time and its value has been fully amortized, or whether the service life of intangible assets has passed but its value has not been fully amortized, you can refer to the amortization subsidiary ledger of intangible assets to find out; Whether the amortization of intangible assets is included in the depreciation of fixed assets.

2. Review of land use fees

It mainly includes: according to the relevant regulations, verifying whether the collected land use fees are true and correct; Whether the land use fee of the previous year or the next year is listed as the current year's fee; For those who have not applied for the land use certificate or have applied for it, but have not paid the land use fee in that year, it should be found out whether the land use fee has been accrued according to the regulations and included in the profits and losses of that year.

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