HS code-driven tariff reduction strategies

List of contents of this article:

• 1. How to calculate server maintenance costs? How to calculate server maintenance costs
• 2. Organ System Maintenance fee standard
• 3, Small-scale tax control system technical maintenance fee accounting processing
• 4, How is the annual maintenance fee of a developed ERP system charged
• 5, How much is the computer system maintenance
• 6, How to make the accounting sub-record of the invoicing system maintenance fee
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How to calculate server maintenance costs? How to calculate server maintenance costs?

The cost is generally 3 parts, the server space (for storing website text and picture content, program code), the cost of the website domain name, the cost of website page design and background programming, and the cost of daily maintenance you said.

Web servers are also divided into many types and methods, and the price may vary greatly. Generally, enterprises generally have cloud hosts and empty computer rooms. The virtual empty room is relatively cheap, and the cloud host is relatively stable. The general price ranges from several hundred yuan to several thousand yuan. For general enterprise websites, it is enough to use a network server that costs hundreds of yuan a year. Three.

This fee is usually based on the size, function and scope of use of the software, and can be calculated according to the number of users, the number of servers or other metrics.

The server maintenance cost is thousands a month, which belongs to the server operation and maintenance work category. Server maintenance generally includes server stability, server optimization, network maintenance and other work. The details are as follows: Daily maintenance and software updates: anti-virus and software updates can be carried out on any day.

Hardware equipment maintenance premiums are mainly for servers, storage devices, network equipment, security equipment, audio and video systems and other fee standards. Corresponding rates have been formulated, and the operation and maintenance content and calculation methods have been clarified. In principle, the annual maintenance declaration cost of hardware equipment shall not exceed 5% of the total cost of hardware equipment purchase.

Firewall and intrusion detection system: Firewall and intrusion detection system can help protect the network security of the server. The cost includes hardware equipment, software license and configuration, as well as related maintenance and update costs.



Organ System Maintenance Fee Standard

1. The following is the tax reporting system maintenance fee of Guangzhou Taxation Bureau in recent years Standard: 2018: The basic maintenance fee is 300 yuan/year, and the value-added service fee depends on the type of service and the needs of taxpayers. 2019: The basic maintenance fee is 300 yuan/year, and the value-added service fee depends on the type of service and the needs of taxpayers.

2. In principle, the annual maintenance and declaration fee of hardware equipment shall not exceed 5% of the total cost of hardware equipment purchase. Software operation and maintenance fees are mainly for product software, customized development software and information resource maintenance cost standards.

3. The standard budget amount of information construction operation and maintenance fee is 13233.76 million yuan, and the maximum price limit is 13233.76 million yuan (RMB).

Accounting processing of small-scale tax control system technical maintenance fee

The accounting entry practice of tax control technical maintenance fee is as follows: If the general taxpayer unit pays the tax control technical maintenance fee, the accounting processing is: borrow: management Expenses - office expenses. Loan: bank deposits and other accounts. When deducting value-added tax in full, the accounting processing is: borrowing: tax payable - value-added tax payable (tax reduction and exemption).

If it is a general taxpayer, the maintenance fee of the gold tax disk will be fully deducted from the account processing: loan: management fee, loan: bank deposit and other accounts. At the same time, borrow: payable taxes - payable value-added tax (tax reduction and exemption amount), loan: management fees.

The tax control disk is divided into single tax number tax control server and multi-tax number tax control server.

"Detailed Table of VAT Reduction and Exemption Declaration": Select "0001129914 Purchase of special equipment for VAT tax control system to deduct VAT" in the column of "Tax Reduction Nature Code and Name"; other columns are filled in the same as Schedule IV.

How is the annual maintenance fee of a developed ERP system charged

1. The cost of developing an ERP system that meets the capitalization requirements shall be included in the "intangible assets" accounting account ;If it does not meet the capitalization requirements, it will be included in the accounting account of "management expenses--R&D expenses". Relevant regulations. The conditions for capitalization of R&D expenses in the new guidelines are relatively strict.

2. This fee is usually based on the proportion or fixed amount of software license, which can be paid annually or according to the contract term. Customization Maintenance Fee: If you customize the software or modify it according to specific needs, the supplier may charge a customized maintenance fee.

3. The maintenance fee you mentioned, the service fee is generally 10% of the total contract, and there are also more than 100,000 yuan a year, which is equivalent to raising an IT. Generally, it will be signed. Because it is an independent development, after the development acceptance, the development team no longer has to care whether it works well or not.The service fee is about the problems you encounter in the process of using it.

4. The rules set by each software provider are different. If it is a traditional way of selling software: the general maintenance service fee is 30% of the cost of purchasing the software. If you choose to buy a service, the software is packaged with the service, and a fixed maintenance service fee will be charged every year.

5. Maintenance cost: Maintenance cost includes technical support, software update, security maintenance and other expenses. These fees are usually calculated according to the contract amount and the contract term. In general, the price of the ERP system varies depending on the brand, functional requirements, implementation difficulty and other factors.

How much does it cost to maintain the computer system

1. Screen maintenance: - LCD screen replacement: 500-2000 yuan;- Touch screen replacement: 800-3000 yuan. Keyboard repair: - Single key replacement: 20-100 yuan; - Whole keyboard replacement: 200-500 yuan.

2. Operating system problem repair: about 100-500 yuan. This includes reinstalling the operating system, repairing system files, solving startup problems, etc. Hardware failure repair: The cost varies depending on the specific hardware problem. For example, replacing the hard disk is generally between 200-800 yuan, and replacing the memory stick is about 100-500 yuan.

3. Professional computer maintenance systems: These systems usually provide more functions and higher performance, which are suitable for professional computer maintenance technicians. The price is generally more than 2,000 yuan.

4. Operating system problems:If you need to reinstall the operating system or repair the software failure, the cost is usually between 100-500 yuan, depending on the type of operating system and the experience level of the maintenance engineer. Virus and malware cleaning: If the computer is infected with viruses or malware, the cost is usually between 200 and 800 yuan.

5. The price of computer maintenance varies according to different problems. The following are some common computer repair items and their approximate price range: hardware failure repair: such as replacing damaged power supplies, hard disks, memory sticks, etc. The price depends on the hardware and brand that needs to be replaced, generally between a few hundred and a thousand yuan.

How to record the accounting of the invoicing system maintenance fee

taxAccording to the relevant provisions of the law, if the fees paid by general VAT taxpayers for the first purchase of special equipment for the value-added tax control system and the technical maintenance fees paid are allowed to be fully deducted from the amount of value-added tax payable, "management fees" and other accounts shall be debited and "bank deposits" and other accounts shall be credited according to the actual amount paid or payable.

When paying technical maintenance fees, borrowing: management expenses, lending: bank deposits/cash, when deducting value-added tax, borrowing: payable taxes - payable value-added tax (tax reduction and exemption), loan: non-operating income - subsidy income Accounting entries are also known as the bookkeeping formula. Abbreviated as sub-record.

If it is an invoicing system service fee incurred by a small-scale taxpayer, according to the actual amount paid or payable, debit "management fee" and other accounts, and credit "bank deposit" and other accounts. Value-added tax deducted according to regulationsThe taxable amount is debited from the account of "tax payable - value-added tax payable" and credited to "management fee" and other accounts.

Payment of maintenance expenses Accounting entries: loan: management fee, loan: bank deposit (or inventory cash). Deduction of VAT payable accounting entries: loan: payable taxes and fees - payable value-added tax (tax reduction and exemption), loan: management fees.

When purchasing disks or paying service fees, the accounting is recorded as: borrowing: management expenses. Loan: bank deposits and other accounts. Deduct tax. Borrow: Tax payable - Value-added tax payable. Loan: management expenses.

Software companies charge maintenance fees, which do not involve inventory goods and do not require carry-over costs.

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