There are basically three types of tax invoices:
1, commercial uniform invoice: mainly used in commodity circulation industry, used by small-scale VAT taxpayers, and VAT is paid at the rate of 4%;
2. Labor service invoice: issued by labor service companies, belonging to small-scale taxpayers, using ordinary invoices;
3. VAT invoice: production, processing and commodity circulation companies are used by general taxpayers, enjoy tax deduction, and pay VAT at the rate of 17%.
Can also be divided into:
1. Special VAT invoice refers to the invoice specially used to settle sales goods and provide processing, repair and replacement services. Special VAT invoices are only used by general VAT taxpayers, not by small-scale VAT taxpayers.
2. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.
3, professional invoices, professional invoices refers to the state-owned financial and insurance enterprises deposit and loan, exchange, transfer vouchers, insurance vouchers; Stamps, postal orders, telephone bills and telegraph receipts of state-owned post and telecommunications enterprises; Tickets and cargo tickets of state-owned railways, state-owned aviation enterprises and transportation departments, state-owned highways and water transport enterprises, etc.
To sum up, consulting service fee belongs to modern service.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 5
The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.
Article 6
Any unit or individual can report any violation of laws and regulations on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate.