The billing tax rate of technical service fee for information technology services of small enterprises is charged according to the standard of 3%, but if the technical service provided by the parties exceeds 1.500 yuan and the technical service fee exceeds 5% of 300%, it will be charged according to the standard of 6%, that is, 6% value-added tax. For example, the technical service fee charged by a small-scale enterprise is 5,000 yuan, so the enterprise must pay taxes in advance to the state according to the standard of 6%, that is, the value-added tax of 3,000 yuan.