How to calculate the value-added tax of consulting company?

General taxpayers have to pay value-added tax when issuing invoices, and they should pay value-added tax of 65438+ 10,000 yuan × 6% = 6,000 yuan. If the invoice for the lecturer's service fee is not obtained, the enterprise income tax shall be paid 654.38+ten thousand yuan × 10% = 1 ten thousand yuan.

Because the cost of consulting services provided to Company B is RMB 654.38+10,000, the payable VAT output tax shall be calculated at the rate of 6%. To pay the service fee of 6,543,800 yuan to the lecturer, the service fee invoice issued by the lecturer through the tax bureau should be obtained, and the input tax cannot be deducted.

Go to the local tax to apply for the tax registration certificate, and then pay the tax. Nature is the service industry:

1, business tax: 5% of the turnover;

2. Urban construction tax: 7% of business tax;

3. Education surcharge: 3% of business tax;

4. Local education surcharge: 2% of business tax;

5. Income tax: the tax rate increases according to the amount.