What is the tax rate for personal living expenses?

Intermediary fees belong to consulting services, and the applicable tax rate is 6% for general taxpayers and 3% for small-scale taxpayers.

Calculation method:

For small-scale taxpayers, VAT payable = tax-included income ÷( 1+3%)×3%,

For general taxpayers, the output tax amount = income including tax ÷ (1+6%) × 6%; VAT payable = output tax-input tax.