The collection rate of small-scale taxpayers of value-added tax is 3%, and local tax (1.43%) (including income tax) is paid after paying the value-added tax. If the national tax is not charged, you should declare this business in the local tax.
General VAT taxpayers issue invoices for consulting fees. The VAT rate is 6%, and the local comprehensive tax rate is 65438+ 0.3% of the paid-in VAT.