The tax rate of technical service fees for construction projects will be increased by 6%. Another 5%.
Invoice the technical service fee: provide detailed billing information; The tax rate of technical service fee is 6%.
Service tax rate: including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, and local water conservancy construction fund 1%.
Service fee invoice is a kind of social consumption, and it is an effective voucher for reimbursement, which can be used for reimbursement and tax deduction.
Related service industry refers to the business of providing labor and services to the society by using equipment, tools, places, information or skills. China's service industry, according to the classification of national economic industries, refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services.
Part of modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services.
Technical service fee tax rate
The tax rate of technical service fee is 6%.
Measures for the pilot implementation of changing business tax into value-added tax:
Article 15 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. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
What is the tax rate of technical service fee for construction engineering? The above are the answers given by professionals, hoping to help everyone. According to Caishui Document No.37, technical service fees belong to some modern service industries, and the VAT rate is 6% for general taxpayers and 3% for small-scale taxpayers.