The general taxpayer's tax rate of engineering consulting service fee is 6% (deductible input tax), and the small-scale taxpayer's tax rate is 3%. Consulting fee, service fee and service fee are all taxes of business tax. Pay 5% business tax according to the actual income of consulting fees, labor fees and service fees.
Annex 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT: Article 15 stipulates the VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero.
Extended data:
I. Small-scale taxpayers
Small-scale taxpayers are taxpayers whose annual sales do not meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not often engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after their applications are approved.
Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted.
The VAT rate of small-scale taxpayers selling goods or taxable services is 3%.
Second, ordinary taxpayers.
In addition, for productive taxpayers, this standard can be relaxed to 300,000 yuan if their accounting is sound, but for non-productive commercial enterprises, no matter whether their accounting is sound or not, they must meet the standard before they can be recognized as ordinary taxpayers.
In addition, since 1999, the state has forced the promotion of tax-controlled tankers and prohibited the production and sale of non-tax-controlled tankers. Therefore, on February 3rd, 2000112, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Notice on Taxation of General VAT Taxpayers' Gas Stations [20065438+02] No.882.
It is stipulated that from June 5438+1 October12002, all gas stations engaged in the sale of refined oil, regardless of whether their scale is up to standard or not and whether their accounting is sound, will be recognized as general taxpayers.
Baidu Encyclopedia-VAT rate