Consulting service fee belongs to business tax classification.
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.
2065438+May 2005, the reform plans of the last three industries of Jian 'an Real Estate, Finance and Insurance, and Life Service will be launched, and the possibility of implementation by different industries will not be ruled out. Among them, the value-added tax rate of Jian 'an real estate is tentatively set at 1 1%, and the financial insurance and life service industry is 6%. This means that after entering the second half of 20 15, China will bid farewell to business tax completely.
The scope of VAT taxation generally includes: sales of goods or services, sales of services, intangible assets, real estate and imported goods in China. The sale of goods refers to the paid transfer of ownership of tangible movable property; Sales service refers to the provision of processing and repair services; Sales service refers to the sales of financial services, modern services, living services, telecommunications services, transportation services, postal services and construction services.
Financial services, including loan services, direct charge financial services, insurance services and financial commodity transfer. Modern service industries include R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries. Life services, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services. Telecommunications services, including basic telecommunications services and value-added telecommunications services. Transportation services, including land transportation services, water transportation services, air transportation services and pipeline transportation services. Postal services include universal postal services, special postal services and other postal services. Construction services include engineering services, installation services, repair services, decoration services and other construction services.
Legal basis: Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax The services mentioned in Article 1 of these Regulations refer to services that fall within the scope of taxation of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries (hereinafter referred to as taxable services).
Processing, repair and replacement do not belong to the services stipulated in the regulations (hereinafter referred to as non-taxable services).