Are the consulting services provided by intermediaries exempt from VAT?

Provide. As the intermediary service fee invoice is tax-free because it does not belong to the scope of value-added tax, according to the provisions of Article 158 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), it can be known that those who have obtained consulting service income can enjoy the policy of collecting value-added tax at a reduced rate of 3%, and they can issue tax-free ordinary invoices to the tax authorities on their behalf, indicating that they do not collect value-added tax for consulting services.