Technical service fee tax rate

Legal analysis: The technical service fee belongs to the modern service industry within the scope of the reform of the camp, which is under the jurisdiction of State Taxation Administration of The People's Republic of China, and the tax rate is 6%. Part of modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services.

Legal basis: Tax Administration Law

Article 7 Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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