What is the invoice tax rate for consulting fees of small-scale taxpayers?

If the value-added tax has been increased, it will be paid. The tax rate depends on whether you are a small-scale taxpayer or a general taxpayer. The value-added tax rate of small-scale taxpayers is 3%, and that of general taxpayers is 6%. If the business tax is not increased, the business tax shall be paid at the rate of 5%. Other additional taxes and tax rates are the same on the basis of the main tax. General urban construction tax is 7%, education fee is 3%, and local education fee is 2%.