Does the head office need to pay business tax for collecting management fees from subordinate units,

No, but it must be filed with the tax bureau, otherwise the management fee paid by the branch cannot be deducted before the enterprise income tax.

The head office collects the management fees of the subordinate companies

Debit: Other receivables - xx company.

Credit: Other business income.

Borrow: Bank deposit.

Credit: Other Receivables - Company XX.

Summary. 1. The parent company, that is, the head office, can be declared as business tax income and the branch office can be deducted as costs and expenses.

How to record the management fee paid by the branch to the head office?

1. The parent company, that is, the head office, can be declared as business tax income and the branch office can be deducted as costs and expenses.

2. It is necessary to report to the tax authorities for the branch first and spend before tax.

3. When the management fee is collected at the same time, it will be used as business income, and other income will be incorporated into the total profit at the end of the year to pay income tax, and the grandson will pay business tax and education surcharge and urban construction tax in the process. The branch can be included in the management fee and paid to the headquarters management fee.

4. The head office should have a document on the collection of management fees within the group, and then cover the receipt of the voucher and the branch must have the voucher for payment, which is the basis for the accounting.

The branch pays the management fee to the head office and includes it in the management fee.

Branch: Borrow: Management Expenses - Submit management fees to superiors.

Credit: Bank deposits.

Parent Company: Borrow: Bank Deposits.

Credit: Management Expenses - Management Expenses Handed Over by Subordinates (Negative Numbers) Enterprises should account for the occurrence and carry-over of management expenses through the "Management Expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward.

This account is calculated in detail according to the cost items of management expenses.

Legal analysis: No, the head office is not external, so there is no need to issue invoices. It is quietly disadvantageous to directly sign the agreement to enter the account.

Legal basis: "Measures for the Administration of the People's Republic of China Jointly Adjudicating and Answering Invoices" Article 20 Units and individuals that sell goods, provide services and engage in other business activities shall collect money from the payer for their external business operations.

invoicing; In special cases, the payer will issue an invoice to the payee.

Summary. Thank you for your patience We have helped you find out 1. In this way, when the head office collects management fees, it does other business income, in addition to paying income tax on the total profit at the end of the year, it also has to pay business tax and education surcharge and urban construction tax. 2. The branch can be paid before tax, and the accounting treatment can be directly included in the "management expenses--- and paid to the headquarters management fee".

Your head office should have documents about the collection of management fees within the group, and then there should be a voucher for collection, and the branch office should have a voucher for payment, which are the basis for entering the accounts. During the epidemic, please do a good job of protection, wash your hands frequently, wear a mask, and wish you a smooth work and a happy life<>

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Thank you for your patience We have helped you find out 1. In this way, when the head office collects management fees, it is necessary to pay business tax and education surcharge and urban construction tax in addition to the total profit at the end of the year. 2. The branch can be paid before tax, and the accounting treatment can be directly included in the "base management expenses--- paid to the headquarters management fee". Your head office should have documents on the collection of management fees within the group, and then there are receipts for collection, and the branch has payment vouchers, which are the basis for accounting.

During the epidemic, please do a good job of protection, wash your hands frequently, wear a mask, and wish you a smooth work and a happy life<>

Summary. Hello, I'm glad to answer for you, the head office received the branch to hand over the management fee accounting processing received the management fee to be handed over, invoice, do income processing, it is recommended not to let the other party hand over the management fee, according to the dividend treatment is better. The expenses paid for the branch office are credited to the head office expenses and treated as the expenses of the head office.

Or in the future, you can transfer money to the branch, hang the current account, let the branch pay directly to the service unit, and let the service unit invoice the branch.

Hello, I'm glad to answer for you, the head office received the branch to hand over the management fee accounting processing received the management fee to be handed over, invoice, if you know to do income processing, it is recommended not to let the other party hand over the management fee, according to the dividend treatment is better. The expenses paid for the branch office are credited to the head office expenses and treated as the expenses of the head office. Or in the future, you can transfer money to the branch, hang the current account, let the branch pay directly to the service sock disturbance unit, and let the service unit sue the oak to invoice the branch.

Transfers from the head office to the branch are included in other receivables accounts for the head office and other accounts payable for the branches.

Hello, this medium wide is borne by the financial company, for reference to the following: the management fee belongs to the ** tax service, the general taxpayer sales tax rate is 6%, and the small-scale taxpayer levy rate is 3%.VAT invoices obtained for management expenses are also deductible.

Debit: Tax payable on management expenses - VAT - input tax credit: bank cash 1, input tax that is not allowed to be deducted from output tax, used for non-VAT taxable, VAT-exempt items, collective welfare or personal consumption of purchased goods or taxable services.

2. The purchased goods and related taxable services (stolen, lost, mildewed and deteriorated) with abnormal losses are transferred out as input tax, and the purchased goods or taxable services consumed in products and finished products with abnormal losses. 3. The management expenses of taxpayers' self-use consumer goods (motorcycles, cars, yachts) stipulated by the competent financial and taxation departments do not belong to the above categories, so they can be deducted. How can I help you!!