Local taxes have additional taxes: urban construction tax 5%; 3% education surcharge; Additional 2% for local education.
National tax payment is an online deduction; The local tax is deducted online with CA certificate or paid in the bank by printing payment book.
Consulting companies belong to the service industry. The taxes paid are mainly business tax, and the business tax surcharge (urban construction tax and education surcharge) is also paid. The company pays stamp duty according to a certain proportion of the total business contract, and the personal income tax on employees' wages is withheld and remitted by the company. At the end of the year, the company needs to settle the enterprise income tax.
Extended data:
1, collection range
The change from business tax to value-added tax mainly involves transportation and some modern service industries; Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
2. The business tax shall be changed to the value-added tax rate.
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.
In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.
3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.
Advertising service refers to goods and business services provided to customers by books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes and the Internet.
Promote cultural and sports programs or announcements, statements and other entrusted matters and provide related services. Including advertising planning, design, production, release, broadcast, publicity and display.
Baidu Encyclopedia-Business Tax VAT