Legal consultant fees belong to the "judicial consulting industry" in the reform of the camp, and are managed by national tax and value-added tax. As long as the service provider is a general taxpayer, it can issue special VAT tickets for customers.
File basis
Caishui No.201636
Measures for the implementation of the pilot reform of business tax to value-added tax
—— Attachment: Notes on sales service, intangible assets and real estate.
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Forensic consulting service.
Forensic consulting services include certification services, forensic services and consulting services.
(1) Certification service refers to the business activities of units with professional qualifications that use detection, inspection, measurement and other technologies to prove that products, services and management systems meet relevant technical specifications, mandatory requirements or standards.
(2) Judicial expertise service refers to the business activities of entrusting a unit with professional qualifications to conduct judicial expertise on related matters and issue a probative opinion. Including accounting certification, tax certification, legal certification, professional skills certification, project cost certification, project supervision, asset evaluation, environmental evaluation, real estate land evaluation, building construction drawing review, medical accident identification, etc.
(3) Consulting service refers to the activities of providing information, suggestions, planning, consulting and other services. Including consulting in finance, software, technology, finance, taxation, law, internal management, business operation, process management and health.
Translation services and market research services are subject to VAT according to consulting services.
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