What subjects does the post and telecommunications fee include?

Posts and telecommunications fees include mail postage, express delivery (consignment) fee, telephone fee, telegraph fee, fax fee, network communication fee and communication subsidy. Generally speaking, post and telecommunications fees can be included in the management expenses of enterprises.

What subjects does the post and telecommunications fee include?

The post and telecommunications business expenses of enterprises need to confirm the corresponding subjects according to the actual situation. For example, for postal companies, the postal service fees received should be included in the main business income for accounting, and the corresponding taxes and fees should be calculated and paid. However, if it is the needs of the daily operation of the enterprise company, the post and telecommunications business fees paid should be included in the management expenses-office expenses or service fees and other subjects for accounting.

What does the postal fee include?

1, mail package; 2. Express delivery (consignment) fee; 3. Telephone charges; 4. Telegraph fee; 5. Fax fee; 6. Network communication fee; 7. Communication subsidies.

What is the management fee?

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.

What is the value-added tax rate of the post and telecommunications industry?

Incorporate telecommunications services into the scope of taxable services as stipulated in the document Caishui [20 13] 106. The specific scope of taxable services is noted as follows:

Telecom industry refers to the business activities of providing voice call service, sending, transmitting, receiving or applying electronic data and information such as images and short messages by using various communication network resources such as wired and wireless electromagnetic systems or photoelectric systems. Including basic telecommunications services and value-added telecommunications services.

Basic telecommunications services refer to the business activities of providing voice call services by using fixed networks, mobile networks, satellites and the Internet, as well as the business activities of renting or selling network elements such as bandwidth and wavelength.

Value-added telecommunications services refer to the use of fixed networks, mobile networks, satellites, the Internet and cable TV networks to provide short message and multimedia message services, electronic data and information transmission and application services, Internet access services and other business activities. Satellite TV signal transfer business, according to the value-added telecommunications business to pay VAT.

The tax rate for providing basic telecommunications services is 9% (it has been reduced to 1 0% on April1day, 2008). Provide value-added telecommunications services at a tax rate of 6%.