Legal analysis: companies that can issue consulting fees belong to the service industry, and consulting fees are service industry invoices. If you want to go to the local tax bureau to purchase service invoices, as long as your business scope includes consulting business, you can issue service invoices, pay business tax at 5%, collect urban construction tax at 7% on the basis of business tax, add education fees at 4%, and have some local taxes, which will vary from place to place. Consulting fee refers to the remuneration paid by the entrusting party to obtain the opinions or suggestions of consultants or companies on related matters. For example, consulting lawyers or law firms to pay consulting fees for related legal issues, and consulting tax agents to pay consulting fees for related tax issues. Such professionals or institutions, such as accountants (firms), doctors, pharmacists, chemists, teachers, managers, marketing planners, advertising planners, ISO consultants, etc. , and information fees paid to personnel who can provide relevant information without relevant titles recognized by the state can also be included in consulting fees, which can be included in enterprise management fees and charged before tax. Consulting fees are generally priced according to the income generated by consulting questions. The proportion varies from time to time and from person to person, ranging from 50% to 10%.
Legal basis: The services mentioned in the first paragraph of Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax refer to services that fall within the scope of taxation of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries (hereinafter referred to as taxable services). Processing, repair and replacement do not belong to the services stipulated in the regulations (hereinafter referred to as non-taxable services).