Excuse me, which expert knows whether small-scale consulting companies need to declare to the national tax?
Regardless of the size of the consulting company, business tax, urban maintenance and construction tax, stamp duty, personal income tax, enterprise income tax, education surcharge and various funds collected by local governments should be levied according to their business activities. In addition, it is necessary to decide whether to levy property tax and land use tax according to the property rights of the houses and land of your consulting company. According to the division of responsibilities, the above taxes, including various funds, are under the jurisdiction and collection of local tax bureaus. In addition, the enterprise income tax mentioned by two comrades just now depends on the time when the "consulting company" you mentioned was established. Founded before June 5438+ 10/2002, its corporate income tax is under the jurisdiction and collection of the local taxation bureau, just as you said, "there is no need to report the national tax". On the contrary, this tax will trouble you to go to the national tax authorities every quarter.