What is the invoice tax rate for engineering consulting?

Business tax and business tax surcharge of 5%, urban maintenance and construction tax of 7% (applicable to the county or town), education surcharge of 3%, local education surcharge of 2% and comprehensive tax rate of 5.5% or 5.6% are levied according to the applicable tax items of "service industry-other service industries". In addition, all localities should control the billing behavior of applicants and levy enterprise income tax or personal income tax according to the invoiced amount. The specific collection ratio can be.