⑵ Expert consultation fee standard: consultation organized in the form of meeting. The expenses of expert consultation fees are generally 500-800 yuan/person-day for senior professional technicians and 300-500 yuan/person-day for other professional technicians. If the session lasts more than two days, the consulting fee for the third day and above shall be implemented with reference to 300-400 yuan/person-day for senior professional and technical personnel and 200-300 yuan/person-day for other professional and technical personnel; For consultation organized in the form of communication, the expenses of expert consultation fees are generally implemented according to the standards of 60- 100 yuan/person for senior professional technicians and 40-80 yuan/person for other professional technicians. Consulting fee, service fee and service fee all belong to the category of paying business tax;
Pay 5% business tax according to the actual income of consulting fees, labor fees and service fees;
Then pay 7% urban construction tax (suburban 5%) according to business tax;
Then pay 3% education surcharge according to business tax;
The above is the turnover tax payable for consulting fee, service fee and service fee. It should be noted that at present, many enterprises or individuals often make accounts in the name of consulting fees for the purposes of tax avoidance, tax reduction, realizing enterprise assets or off-balance-sheet cash transactions, which is very harmful to the consulting industry and the rule of law.