Characteristics of consulting service tax rate in 2022
The corporate income tax rate of consulting service companies is 25%. If it meets the standards of small and low-profit enterprises, the enterprise income tax will be levied at a reduced rate of 20%. Consulting service companies generally refer to companies that serve enterprises and entrepreneurs and provide specific services with their professional knowledge and experience.
Tangible chattel lease includes tangible chattel financing lease and tangible chattel operating lease. Bare leasing business by sea and dry leasing business by air belong to tangible movable property management leasing, and the applicable tax rate is 17% of the basic VAT rate, and the tax rate for providing transportation services is 1 1%. Note that this article is about the provisions on the application of VAT rate to transportation services.