The consulting fee income of general taxpayers of value-added tax is 6%.
The invoice issued by the other party can be deducted. The consulting fee income of small-scale VAT taxpayers is taxed at 3%, and the invoice issued by the other party cannot be deducted. According to the current value-added tax policy, small-scale VAT taxpayers who only engage in consulting business (excluding other production, retail, wholesale and repair) will not be converted into general taxpayers if their annual consulting income is less than 5 million, that is, if their income is less than 5 million, they can be taxed at 3% and converted into general taxpayers at 6%.