What is the tax rate of consulting service fee for small-scale taxpayers?

Refers to the value-added tax taxpayer whose annual sales are lower than the prescribed standard, and whose accounting is not perfect, and who can't submit the relevant tax information as required; The collection rate of small-scale taxpayers' value-added tax is 3%, and they can only issue ordinary invoices for value-added tax, which cannot be deducted.

Specific tax;

1, value-added tax at the rate of 5%;

2. Urban construction tax shall be paid according to actual conditions (business tax+value-added tax+consumption tax). According to the taxpayer's location, the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas. Large and medium-sized industrial and mining enterprises are not located in urban areas, counties and towns, and the tax rate is1%;

3. The education surcharge is paid at 3% of the actual payment (business tax+value-added tax+consumption tax);

4, local education surcharge, according to the actual payment (business tax+value-added tax+consumption tax) 2% to pay;

5, water conservancy fund, according to the actual payment (business tax+value-added tax+consumption tax) 1%;

6. Stamp duty is charged at 0.3 ‰ of the lease contract amount;

7. Personal income tax (the tax rate is 1%-2%, which varies slightly from place to place) or corporate income tax (the statutory tax rate stipulated in the income tax law is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that need state key support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%. )

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There are three main ways to collect small-scale taxpayers: audit collection, audit collection and regular quota collection.

1. Audit collection: The tax authorities calculate and pay taxes according to the applicable tax rate according to the operating conditions reflected in the accounts provided by taxpayers. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations.

2. Verification and collection: The tax authorities verify the approved output and sales volume of taxable products produced by taxpayers according to the employees, production equipment, raw materials used and other factors, and collect taxes accordingly. This method is generally suitable for taxpayers whose books are not sound enough, but who can control raw materials or sales.

3. Regular quota collection: the tax authorities determine the turnover and income one by one through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.