What is the tax item of the business tax on the consulting fee, and what is the tax rate for the con

After the VAT reform, the tax rate for consulting services is 6%. According to the Notice of the Ministry of Finance, the Ministry of Finance and the State Administration of Taxation on the Application of Zero VAT Rate and Exemption Policy to Taxable Services in Chazuyan (Cai Shui [2011] No. 131), it is summarized and explained as follows: (1) Provision of tangible movable property leasing services, with a tax rate of 16%.

Note: This article is a provision for the application of VAT rates to the provision of tangible movable property leasing services. Leasing of tangible movable property, including financial leasing of tangible movable property and operating lease of tangible movable property.

The bare leasing business of ocean shipping and the dry leasing business of air transportation belong to the operating lease of tangible movable property, and the applicable tax rate is 17% of the basic VAT rate of Suiwang. (2) Provision of transportation services, subject to a tax rate of 11%. Note:

This article regulates the applicable VAT rate for services in the transportation sector. The income obtained by ocean shipping enterprises engaged in voyage charter and time charter business, as well as air transport enterprises engaged in wet lease business, shall be taxed according to transportation services, and the applicable tax rate shall be 11%. (3) The provision of modern service services (except for tangible movable property leasing services) is subject to a tax rate of 6%.

Note: This article is a provision on the application of VAT rates for the provision of certain modern service industry services (except for tangible movable property leasing services). Some of the modern service services to which the 6% rate applies include:

R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, and assurance consulting services. (4) The tax rate for taxable services stipulated by the Ministry of Finance and the State Administration of Taxation is zero.

Legal Analysis: Business tax is levied at a rate of 5% on income from engineering consulting services. In addition, income from engineering consulting services is subject to a 5% business tax.

Pay a 7% urban maintenance tax on turnover tax, a 3% urban maintenance tax on additional education fees, and a 2% urban maintenance tax on local education fees. Consulting fees, service fees, and service fees all belong to the tax category of business tax. 5% of the business tax shall be paid according to the actual income of the consulting fee, service fee and service fee.

1) Income from the sale of goods;

2) To provide income from labor services;

3) Income from the transfer of property; Extinguished.

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) royalty income;

8) Receiving income from donations;

9) Other income.

The consulting service fee is taxed at 6% (after the VAT reform). According to the new VAT rate, some of the modern service industries that are subject to the 6% rate include R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, and assurance consulting services. The specific tax payment period of the taxpayer shall be determined by the in-charge taxation authorities according to the size of the tax payable by the taxpayer; If the tax cannot be paid according to the fixed period, the tax can be paid on a one-time basis.

Provisional Regulations of the People's Republic of China on Value-Added Tax

Article 2. VAT rate:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods by taxpayers.

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%.

1.grain and other agricultural products, edible vegetable oil, edible salt of Douchun cherry;

2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products;

3.books, newspapers, magazines, audio-visual products, electronic publications;

4.feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5.Other goods as specified.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%.

4) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified.

5) The tax rate for cross-border sales of services and intangible assets within the scope of the provisions by domestic units and individuals shall be zero.

The adjustment of the tax rate is determined by ***.

Legal analysis: After the VAT reform, the tax rate for consulting services is 6%.

Legal basis: Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax

Article 15 The VAT rates are:

1) In the event of a taxpayer's taxable behavior, the tax rate shall be 6%, except for the provisions of subparagraphs (2) and (3) of this Article and subparagraphs (4) of this article.

2) Provide transportation, postal and filial piety bureaus, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

Article 16 The VAT levy rate is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.

Legal analysis: the general taxpayers of the service industry generally self-invoicing tax rate is 6%, small-scale taxpayers levy rate is 3%, providing transportation, postal, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, the tax rate is 11% for tangible movable property leasing services, the tax rate is 17% of the cross-border taxable behavior of units and individuals, the tax rate is zero, except for blind inspection.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax:

1) For comprehensive income, the progressive tax rate of excess from 3% to 45% of the hail zone is applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property lease and income from the source of the tomato, income from property transfer and incidental income, shall be subject to a proportional tax rate of 20%.

Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax》 Article 12 Value-added tax rate:

1) Provision of tangible movable property leasing services, with a tax rate of 17%.

2) The tax rate for the provision of transportation services and postal services is 11%.

3) Provision of modern services (except for tangible movable property leasing services), with a tax rate of 6%.

4) The tax rate for taxable services stipulated by the Ministry of Finance and the State Administration of Taxation shall be zero.

Business tax is levied at a rate of 5% on income from engineering consulting services. In addition, income from engineering consulting services is subject to a 5% business tax. Pay 7% of the urban maintenance tax of the turnover tax, 3% of the additional education fee, and 2% of the local education fee.

Consulting fees, service fees, and service fees all belong to the tax category of business tax. 5% of the income from the consulting fee, service fee and service fee shall be paid. Article 6 of the Enterprise Income Tax Law of the People's Republic of China is the total income obtained by an enterprise in monetary and non-monetary forms from various types of income.