What is the general tax rate for the maintenance expenses of elevator equipment through management expenses accounting? How to do the accounts specifically?

Elevator equipment maintenance tax rate

General taxpayers' elevator equipment maintenance fee is calculated at the tax rate of 6%, and small-scale taxpayers' elevator equipment is calculated at the tax rate of 3%. General taxpayers provide installation services while selling elevators, and their installation services can be calculated by simple tax calculation method according to the project type. Taxpayers shall pay value-added tax in accordance with "other modern services" for maintenance services provided after elevator installation and operation.

Accounting treatment of elevator equipment maintenance fee

Borrow: management fee-maintenance fee

Loans: bank deposits

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, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, salary and welfare expenses of managers, etc. Expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise.

Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.