The tax rate of consulting service fee is 6%. According to the relevant laws and regulations, taxpayers have taxable activities, except for providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, and transferring land use rights, the tax rate is11%; For tangible movable property leasing service, the tax rate is 17%, and other tax rates are 6%.
Legal objectivity:
Article 15 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax stipulates: (1) Taxpayers have taxable behavior, except for items (2), (3) and (4) of this article, the tax rate is 6%. (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% (for small-scale taxpayers), unless 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.