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The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, and the taxpayer can provide true and valid vouchers or materials, it is allowed to be charged as expenses within the following limits, and if it exceeds the standard,

No pre-tax deduction: the annual net sales (business) income150,000 yuan or less shall not exceed 5 ‰ of the net sales (business) income; The part of annual net sales (business) that exceeds 6,543,800 yuan+0,500 yuan shall not exceed 3‰ of net sales.

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

Extended data:

SMS service fee is calculated as follows:

SMS service fee = main business income-main business cost-period cost-main business tax and surcharge = main business income-main business cost-sales expenses-financial expenses-management expenses-main business tax and surcharge

Pre-tax profit of products = product sales revenue-product sales cost-sales tax after allocation and additional-period expenses after allocation.

Product sales revenue = domestic sales revenue+export sales revenue

Operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental income, net rental income of other assets and net converted rental of self-owned houses, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

Real growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.

Baidu encyclopedia-accounting subjects

Baidu encyclopedia-management fee