Do I need to share the recruitment service fee for one year? Look at what the old accountant said!

Do I need to share the recruitment service fee for one year? If it happened that year, it can be included in the "management fee-recruitment fee" at one time. Let's take a closer look!

Do I need to share the recruitment service fee for one year?

A: You can amortize the recruitment service fee for one year.

If it happened that year, it can be done at one time.

Management fee-recruitment fee

Count it in. If it is a cross-year situation, it can only be a one-time one that belongs to this year.

Management fee-recruitment fee

Charge in the middle. You can put the inter-annual amount in the "accumulated amortization" account first, and then offset it as an expense in the second year.

accumulated amortization

Theme. If the company does not have much business, it can also be used in

Management expenses-office expenses

Count it in.

Which subject should be included in the talent recruitment fee paid by the unit?

A: If recruitment expenses occur, they should be included in the management fee-advertising fee.

Recruitment expenses belong to the period cost of the enterprise and are generated for the company's business activities. For example, common site use fees, medical examination fees, etc.

Is the input tax obtained by paying the recruitment fee deductible?

A: According to the relevant regulations, the recruitment service fee belongs to the scope of VAT deduction, so the input tax obtained by paying the recruitment fee can be deducted. In other words, the general VAT taxpayer can use the special VAT ticket obtained when paying the service fee as the input deduction.

Reference: Caishui [2065438+06] No.36 Annex 1 Article 27 stipulates that,

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