Tax intermediary service fee charging standard

Legal analysis: 1, 300 yuan, an enterprise that has gone through the formalities of tax registration, change and cancellation; Individual industrial and commercial households in 200 yuan/times

2. Acting as an agent for tax registration and verification of replacement enterprises in 300 yuan/time; Individual industrial and commercial households in 200 yuan/times

3. Handle the purchase and printing procedures of non-VAT invoices in 200 yuan.

4. Acting as an agent for tax declaration or filing in 200 yuan/time.

5. Pay taxes on behalf of 200 yuan/time.

6. Agent's extension of declaration procedures 1000 yuan/time.

7. When an agent applies for tax reduction, exemption or refund, it will be charged at 0.5% of the tax amount; if it is less than 1000 yuan, it will be charged at1000 yuan.

8. Acting as an agent to declare VAT of 3,000 yuan/time for the qualification identification and annual examination of general taxpayers.

9. According to the total assets or sales (turnover): 5 million yuan or less, 5,000-30,000 yuan/tax period (year), conduct tax inspection (including all taxes) on behalf of taxpayers; 5 million yuan to 6,543,800 yuan, 30,000-50,000 yuan/tax period (year); If it exceeds 100000 yuan, the maximum agreed amount shall not exceed 100000 yuan/tax period (year). In addition, the fee shall not exceed 5% of the audited adjustment amount.

10, making tax-related documents 1000-30000 yuan/time.

1 1. The agent applies for administrative reconsideration and negotiates within 3% of the tax involved.

12. The total assets of the hired tax consultants are less than 5 million yuan, 10000-30000 yuan per household. Year; Total assets are 50 5- 10/00,000 yuan and 20,000-50,000 yuan/household year; The assets amount exceeds 6,543,800,000 yuan, and the maximum agreed amount is 80,000 yuan/household. Year.

13, annual sales tax return (including all taxes) is less than 5 million yuan, 10000-30000 yuan/year; Annual sales of more than 5 million yuan to 6.5438+million yuan, 30,000-80,000 yuan/year; The annual sales amount is more than 100000 yuan, and the maximum sales amount is not more than 150000 yuan/year.

14, and the hourly charging standard shall not exceed 200 yuan/hour.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.