Consulting fee belongs to management fee, and the tax number of consulting service fee is 3040603.
From May 20 16 1 day, the pilot taxpayers and newly established VAT taxpayers included in the new system should use the new system to select the corresponding code to issue VAT invoices. 20 1 May 6 1 Taxpayers who have used the new system before August1should complete the billing software upgrade. Special VAT invoices, special VAT invoices for goods transportation, ordinary VAT invoices and unified invoices for motor vehicle sales issued by the upgraded version of the VAT invoice system.
It should be noted that many enterprises or individuals often make accounts in the name of consulting fees for the purpose of tax avoidance, tax reduction, realizing enterprise assets or off-balance-sheet cash transactions, which is very harmful to the consulting industry and the rule of law.