What kind of company collects intermediary service fees, pays the least tax and has the lowest tax rate?

The tax paid by the company for the intermediary service fee has nothing to do with the nature at least, and the lowest tax rate is as follows:

1. Since it is an intermediary service fee, companies of any nature should pay business tax and related urban maintenance and construction tax and education surcharge at the rate of 5% of the service fee;

2. Companies that do not sell goods or provide repair, replacement and processing services pay local taxes, which do not involve value-added tax. However, companies are required to pay enterprise income tax, which is generally national tax;

3. Companies engaged in goods sales or providing processing or repair services are required to pay value-added tax, but they still need to pay relevant urban maintenance and construction taxes and education surcharges, and the latter two small taxes are subject to local taxes.

Article 961 of the Civil Code of People's Republic of China (PRC) is a contract in which the intermediary reports the opportunity of concluding a contract to the client or provides media services for concluding a contract, and the client pays the remuneration.

Article 962 The broker shall truthfully report to the client the matters related to the conclusion of the contract.

If the broker intentionally conceals important facts related to the conclusion of the contract or provides false information, which harms the interests of the client, he shall not ask for payment of remuneration and shall be liable for compensation.

Article 963 Where the broker facilitates the formation of a contract, the principal shall pay the remuneration as agreed. If the remuneration of the broker is not agreed or clearly agreed, and cannot be determined according to the provisions of Article 510 of this Law, it shall be reasonably determined according to the services of the broker. Where an intermediary provides media services for concluding a contract, the remuneration of the intermediary shall be borne equally by both parties to the contract.

If the intermediary facilitates the establishment of the contract, the expenses of the intermediary activities shall be borne by the intermediary.

Article 964 Where the broker fails to facilitate the conclusion of the contract, he may not request payment of remuneration; However, customers may be required to pay the necessary fees for intermediary activities as agreed.

Article 965 Where the principal, after accepting the services of the broker, takes advantage of the trading opportunities or intermediary services provided by the broker to bypass the broker and directly conclude a contract, it shall pay remuneration to the broker.