According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106) and Notes on Taxable Service Scope, some modern service industries are engaged in R&D and technical services. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, technical testing, technical training, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects. According to Article 12 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106) and the Implementation Measures of Changing Business Tax to VAT, the VAT rate is 6%.
Technical consulting service contract refers to that one party uses its own technology and labor services to complete certain tasks for the other party across national boundaries, or sends experts across national boundaries or provides consulting advice to the other party in writing, and gets paid; A written agreement in which the other party accepts the results of work or obtains suggestions and pays remuneration.
The international technical consulting service contract has the following legal features:
The international technical consulting service contract is a two-service, paid and committed contract;
According to the international technical consulting service contract, the basic rights and obligations of both parties are that the supplier takes science and technology as the recipient to complete certain tasks and provide consulting opinions, such as conducting project feasibility study, engineering design, proposing engineering scheme, compiling construction scheme, sending experts to guide production, training technicians, providing consulting opinions on technological transformation, product design improvement, quality control and enterprise management of enterprises, and collecting remuneration as agreed. The recipient shall, in accordance with the provisions of the contract, accept the work results provided by the supplier, accept the advice and pay the agreed remuneration.