What is the tax rate of small consulting service fee?

Legal analysis: small-scale taxpayers apply the collection rate, not the tax rate. Under normal circumstances, a 3% levy rate is applied to small-scale taxpayers, but a 5% levy rate is applied to some special projects in the pilot reform of the camp.

Legal basis: Article 12 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the tax rate of small-scale taxpayers is 3%.

"Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT" Article 16 The VAT collection rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.