Can general taxpayer enterprises issue invoices for consulting fees?

Yes, the invoice tax rate of general taxpayers' technical consulting fees is 6%. Some modern service industries: including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and forensic consulting services.

According to Article 12 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106) and the Implementation Measures for Changing Business Tax to VAT, the VAT rate is: (3) Providing modern service industry services (except tangible movable property leasing services), and the tax rate is 6%.

Extended Information Taxpayers shall fill in the Application Confirmation Form for VAT General Taxpayers to the competent tax authorities and provide the following information:

1, copy of tax registration certificate;

2, the identity certificate of the person in charge and the fiscal and taxation personnel and their copies;

3, accounting personnel qualification certificate or agency bookkeeping agreement signed with intermediary institutions and their copies;

4. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;

5. Other relevant materials specified by State Taxation Administration of The People's Republic of China.

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