First of all, we should know that monitoring and installation generally belongs to equipment installation service, so the invoice is issued according to the equipment installation service fee tax rate, which is 9% for general taxpayers and 3% for small-scale taxpayers.
Installation service refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment and facilities, including the installation of workbench, ladder and railing connected with the installed equipment, as well as the insulation, anti-corrosion, heat preservation and painting of the installed equipment.
Second, how to enter the monitoring installation fee?
The enterprise installation monitoring project fee shall be carried forward after the monitored system reaches the usable state, and shall be accounted by the related secondary subjects of "construction in progress" and "fixed assets":
1, enterprise installation monitoring project cost:
Borrow: construction in progress-monitoring construction cost
Loans: bank deposits
2. Carry forward after the monitoring system reaches the available state:
Borrow: fixed assets-monitoring system
Loans: construction in progress-monitoring project cost