1, generally 6%. This tax rate is applicable to most service industries, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services.
2. For small-scale taxpayers, the VAT rate of consulting service fee is 3%.
Information consulting services are as follows:
1, software service.
2. Circuit design and testing services.
3. Information system services.
4. Business process management services.
5. Value-added services of information systems.
To sum up, the consulting service fee is generally determined according to the market guidance price and the situation of both parties. However, if the government sets price standards for specific industries, the parties' contracts cannot violate the government's price regulations. The law does not expressly stipulate how much consulting service fees can not exceed.
Legal basis:
State Taxation Administration of The People's Republic of China, Ministry of Finance, circular on comprehensively promoting the pilot reform of business tax to value-added tax.
Article 15
The VAT rate is:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16
The rate of VAT collection is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.