Service charge: expenses incurred in the process of handling affairs.The term "service charge" (English: service charge) is interpreted as "procedures for handling affairs".For example, "borrowing procedures", "transfer procedures", "securities trading procedures" and so on.Therefore, the "service charge" can be interpreted as a kind of charge for handling relevant matters on behalf of otherslabour compensation ；Or for the client, it is the corresponding remuneration paid for handling relevant matters on behalf of others.For example:Service charge for securities transaction. Handling charges for air ticketsWithholdingFees and commissions, government bond agency fees, etc.
From the perspective of tax payment, various commission charges collected by operators should be regarded asTaxable income, pay VAT;After deducting relevant expensesamount of income, still have to paycorporate income tax。Another situation is thatTax DepartmentThe withholding service fees obtained from the implementation of tax withholding tasks belong toTax exempt income, no business tax and other taxes are required.
Service Fee Table
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There are two types of service charges in the banking system:
1、 Interest other than loan is collectively referred to as service charge.For example:Credit CardAmortization Loan Interest incurred, interest incurred on overdue credit cards;
twothe Agricultural Bank of China: Card handling fee is 5 yuan, annual fee is 10 yuan/year, small account management fee is 3 yuan/quarter for less than 300 yuan, intra city inter-bank withdrawal is 2 yuan/transaction（GuangdongSave 4 yuan);Cash withdrawal by credit card1% of the amount charged, the minimum is 1 yuan/transaction, and other banks add 2 yuan inter-bank fees
threeChina Construction Bank: Card handling fee is 5 yuan, annual fee is 10 yuan/year, small account management fee is 3 yuan/quarter for less than 400 yuan, intra city inter-bank withdrawal is 4 yuan/transaction+1% of withdrawal amount
fiveBank of Communications: Card handling fee is 5 yuan, annual fee is 10 yuan/year, small account management fee is 3 yuan/quarter for less than 500 yuan, intra city inter-bank withdrawal is 2 yuan/transaction
sixPostal Savings: The card fee is 5 yuan, and the intra city inter-bank withdrawal is 4 or 12 yuan/transaction. Most provinces and cities do not charge annual feesSmall account management fee
sevenChina Minsheng Bank: Free card handling, no annual fee, no small account management fee (except Shenzhen), the first three intra city inter-bank withdrawals per month are free, and the next two yuan/transaction
eightChina Everbright Bank: Free card handling, no annual fee, no small account management fee, the first three intra city inter-bank withdrawals per month are free, and the next two yuan/transaction
nineCITIC Bank: Free card handling, no annual fee, no small account management fee,Intra city inter-bank withdrawalThe first two monthly payments are free, and the next 2 yuan/payment
tenHuaxia Bank: Free card handling, no annual fee, no small account management fee, intra city inter-bank withdrawals every day (note 1: every day is not a month), the first one is free, and the next two yuan/transaction
elevenShanghai Pudong Development Bank: Free card application, no annual fee, intra city inter-bank withdrawal of 2 yuan/transaction,Account management fee12 yuan/year, if the balance in the account is always more than 1000 yuan, or within the yearPOSCard consumptionOne payment (it doesn't matter how much, they are just encouraging the use of cards) will be free of charge.
twelveIndustrial Bank: Free card handling, no annual fee, no small account management fee, the first three intra city inter-bank withdrawals per month are free, and the next two yuan/transaction
thirteenChina Merchants Bank: Free card, no annual fee,Intra city inter-bank withdrawal2 yuan/transaction (some cities have different regulations on withdrawal service fees), account management fee: 1-5 yuan/month (at the discretion of each branch, 1 yuan in Beijing,Qingdao5 yuan, 5 yuan in Tianjin, 3 yuan in Shenzhen, the rest I don't know), the "average daily assets" here refers to the sum of all deposits and national debts in the bank. For example, if you have deposited 10000 yuan of fixed deposit certificates with China Merchants Bank, and you have applied for 10 bank cards, and each card has no money, then none of the 10 cards will receive money, but you have 3 cards, and the deposits in the cards are 3000 yuan, 2000 yuan, and 2000 yuan respectively,If the total is less than 10000, each card will be charged.
fifteenGuangdong Development Bank: Free card handling, no annual fee, no small account management fee, no matter intra city or inter regional withdrawal, the first three monthly withdrawals are free, and the next 3 yuan/transaction
sixteenBohai Bank: In principle, the card is 20 yuan, and the annual fee is 20 yuan/year. If it is less than 5000 yuan, the account management fee is 5 yuan/month, but in fact, the card is free, without annual fee or small account management fee,Intra city inter-bank withdrawalIt is totally free. This is a newly established bank with a national license (18 banks in China in total), only in Tianjin, BeijingJinan、Taiyuan, HangzhouTangshanChengdu has business outlets.
seventeenHengfeng Bank: Free card, no annual fee, noSmall account management fee, cross bank withdrawals of 2 yuan/transaction nationwide, the bank onlyYantaiQingdao, Jinan, Hangzhou and Nanjing have business outlets.
eighteenZheshang Bank: 10 yuan for card application, 10 yuan/year for annual fee, no small account management fee, free of charge for the first three intra city inter-bank withdrawals each month, and 2 yuan/transaction for the next, the bank only in HangzhouNingbo、Wenzhou、Yiwu, Shanghai, Nanjing, ChengduXi'anTianjin has business outlets.
nineteenBank of Nanjing: All fees are free for any one set in ChinaATMThere is no optional fee for in-flight withdrawal.
twentyHarbin Bank: with“UnionPay”For those with logo, cash withdrawal can be handled at ATMs with "UnionPay" logo in cities across the country without any charge.
