What taxes do consulting firms pay How do individual consulting firms pay taxes

1.The relevant taxes and fees of local tax are: business tax (tax rate of 5%), education surcharge (tax rate of 3%), urban construction tax (tax rate of 7% in urban areas, 5% of county towns and organized towns, and 1% in other places), stamp duty, real estate tax, and land use tax.

2.National tax: enterprise income tax (tax rate: 18% below 30,000 yuan, 27% from 30,000 yuan to 100,000 yuan, 33% above 100,000 yuan).

In fact, because your company does not establish account books or the account books are incomplete, the national tax is levied according to the approved collection method, so there is a saying that "the national tax only collects enterprise income tax, and the tax rate is 6 percent, and then multiplied by 33 percent, it is more than 1 percent."

Summary. Hello, the personal consulting company pays taxes to the local tax authorities for declaration. Consulting companies are required to pay taxes such as VAT, surcharge, and corporate income tax.

1. The consulting company is a general taxpayer, and the VAT rate is 6%; For small-scale taxpayers, the VAT collection rate is 3%, 2. The additional tax includes urban maintenance and construction tax, which is different according to the different tax rates in different regions, and the education fee surcharge is 3%, and the local education fee is surcharge 2%. 3. The corporate income tax rate is 25%. For small and low-profit enterprises with an annual taxable income of less than 500,000 yuan, their income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20%.

I often help companies with sales pitches and they give me a fee.

Hello, the personal consultation company pays taxes to the local tax authorities for declaration. Consulting companies are required to pay taxes such as value-added tax, surcharge tax, and corporate income tax. 1. The consulting company is a general taxpayer, and the VAT rate is 6%; For small-scale taxpayers, the VAT levy rate is 3%, 2, and the additional tax includes the urban maintenance and construction tax, which is different according to the different regions, and the education fee is 3% and the local education fee is 2%.

3. The corporate income tax rate is 25%. For small and low-profit enterprises with an annual taxable income of less than 500,000 yuan, their income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20%.

Legal analysis: Paying taxes, also known as paying taxes, is the act and process of paying taxes to the national tax authorities by natural or legal persons. For example:

The payment of customs duties refers to the payment of taxes by importers and exporters or their ** persons to the banks designated by the customs within the prescribed period of payment of taxes issued by the customs. The economic foundation of the country, the main **, is taxation. Tax collection is one of the main ways of state fiscal revenue, and tax revenue is also taken from the people and used by the people.

Legal basis: Article 3 of the Administrative Measures for the Collection and Collection of Taxes by the People's Republic of China: The initiation and suspension of taxation, as well as tax reduction, tax exemption, tax refund, and supplementary car tax, shall be implemented in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Hello, the process of paying taxes for consulting companies is:1Within 30 days from the date of obtaining the business license, report to the competent tax authority of Qinkuan in the place where the tax liability occurs for tax registration; 2.

The tax authorities review the tax declaration materials; 3.Tax shall be withheld in accordance with the law, and a tax withholding registration certificate shall be issued.

Consulting companies are required to pay taxes such as VAT, surcharge, and corporate income tax.

1. The consulting company is a general taxpayer, and the VAT rate is 6%; For small-scale taxpayers, the VAT levy rate is 3%, 2. The surcharge includes the maintenance and construction tax of the city of Xiaojiao, which varies according to the different tax rates in the region), the education surcharge (3%), and the local education surcharge (2%).

3. The corporate income tax rate is 25%. For small and low-profit enterprises with an annual taxable income of less than 500,000 yuan (including 500,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20%. Cai Shui No. 36 of 2016 stipulates:

Chapter III Tax Rates and Collection Rates.

Article 12 Value-added tax rates:

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 service industry services (except for tangible movable property leasing services), with a tax rate of 6%.

4) The Ministry of Finance and the State Administration of Taxation stipulate that the taxable service is skillfully and skillfully, and the tax rate is zero.

Article 13 The value-added tax levy rate is 3%.

Management consulting companies belong to the category of providing modern service industry services.

VAT = income excluding tax * VAT collection rate, urban construction tax = VAT payable * urban construction tax rate, education surcharge = VAT payable * 3%, local education fee surcharge = VAT payable * 2%, individual income tax on labor remuneration = taxable income * 20%. <

Dear, I am glad to answer for you: personal consultation public tax payment of individuals to provide consulting services to the company, the calculation of the relevant taxes is as follows: VAT = tax-excluded income * VAT collection rate, urban construction tax with large = VAT payable * urban construction tax rate, education surcharge = VAT tax payable * 3%, local education fee surcharge = VAT tax payable * 2%, labor remuneration personal loss tax = taxable income * 20%.

The "Individual Income Tax Law" and the "Regulations for the Implementation of the Individual Income Tax Law" clearly stipulate that "the income obtained from within and outside China by an individual who has a residence in China, or who has no domicile and has lived in Nasan for one year", includes "income from remuneration for labor services", and "pays individual income tax in accordance with the provisions of this Law", but in the actual implementation process, when some administrative institutions pay labor remuneration such as teaching fees, evaluation fees and consulting fees, the income from labor remuneration does not consciously pay individual income tax in accordance with the law. The administrative institutions that pay the recipients of labor remuneration have also failed to fulfill their obligations of withholding and payment in accordance with the law, resulting in the loss of tax due to the state, which is even more detrimental to the seriousness of the tax law of the state, and it is necessary to correct it in future work. <>

What are the taxes to be paid by consulting management companies? What is the tax rate? How is it calculated?

What are the taxes to be paid by the company? What is the tax rate? How is it calculated?

1. Go to the local tax to apply for a tax registration certificate, and then pay the tax. The nature is a service industry: 1. Business tax:

5% of turnover. 2. Urban construction tax: 7% of the business tax (the local area is the urban area) 3. Education fee surcharge:

3% of business tax 4, local education surcharge: 2% of business tax 5, income tax: the tax rate increases according to the amount of income.

Quarterly declaration, year-end final settlement and payment of income tax: income tax 25%, in addition: real estate tax, land use tax, stamp duty on the declaration and payment, if not, do not report.

2. Article 15 of the "Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax" VAT rate: (1) If a taxpayer has taxable behavior, except for the provisions of subparagraphs (2), (3) and (4) of this article, the tax rate shall be 6. (2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights, with a 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 value-added tax collection rate is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation. Do you understand this explanation?

1) Business tax.

The fees charged by the consulting company for the provision of consulting services shall be subject to business tax at the rate of 5% of the tax item of "service industry".

2) Urban maintenance and construction tax and education surcharge.

At the same time as paying the business tax, the actual amount of business tax paid shall be used as the basis for tax calculation, and the urban maintenance and construction tax and the 3% education surcharge shall be paid at the applicable tax rate. The urban maintenance and construction tax is a proportional tax, and different tax rates are applied according to the different regions where the taxpayers are located, specifically: if the taxpayer is located in an urban area, the tax rate is 7%; If the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in the city, urban area or town, the tax rate is 1%.

3) Property tax.

The real estate tax shall be calculated and paid according to the provisions based on the residual tax value of the real estate owned by the property. Property tax is levied on an annual basis and paid in installments to the tax authority where the property is located.

4) Urban land use tax.

The tax shall be calculated on the basis of the actual land area occupied, and the tax shall be calculated according to the prescribed applicable tax amount. The land use tax is calculated on an annual basis and paid in installments to the tax authority where the land is located.

5) Vehicle and vessel use tax.

The tax shall be calculated separately according to the taxable vehicles and vessels for self-use, as well as the annual tax amount. The tax on the use of vehicles and vessels shall be levied on an annual basis and paid in installments, and the tax payment period shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government. The amount of vehicle use tax applicable to automobiles is 60,320 yuan per vehicle per year, which is levied by the tax authority of the taxpayer's locality.

The location of the taxpayer refers to the place of business for the unit and the place of residence for the individual.

6) Stamp duty.

If you write or receive the vouchers listed in the tax law, you shall pay taxes according to the amount or number of vouchers recorded in the vouchers in accordance with the standards.

7) Corporate income tax.

Corporate income tax payable = (total income - full amount of deductible items under the tax knowledge and taxation law) Applicable tax rate.

The tax law stipulates that the income tax paid by enterprises shall be calculated on an annual basis, prepaid in installments (monthly or quarterly), prepaid within 15 days after the end of the month or quarter, and settled within 4 months after the end of the year.

8) Personal income tax.

Sole proprietorship enterprises, partnership enterprises, and individual industrial and commercial households shall pay individual income tax at a five-level excess progressive tax rate of 5% and 35% for the balance of their total income in the tax year after deducting the allowable deduction of costs, expenses and taxes. The individual income tax payable on the business income of individual industrial and commercial households shall be calculated on an annual basis and paid in advance on a monthly basis, which shall be prepaid by the taxpayer within 7 days of the following month, and shall be settled within 3 months after the end of the year.