The tax rate of intermediary fees of companies and enterprises also belongs to the category of consulting services, and the more suitable tax rate, that is, the enterprise value-added tax rate of general taxpayers has reached 6%, and that of small-scale taxpayers is 3%. The general calculation method is:
(1) Small-scale taxpayer: Paying VAT is equal to income including tax, excluding 1+3%, multiplied by 3%. (2) General taxpayer: Paying output tax is equal to income including tax, excluding 1+6% multiplied by 6%, and the value-added tax to be paid is output tax and input tax.