The Measures for the Pilot Implementation of Changing Business Tax to VAT stipulates that "consulting service" in technical consulting service and "forensic consulting service" refers to business activities that provide and plan information or suggestions on finance, taxation, law, internal management, business operation and process management.
Agency bookkeeping is subject to VAT according to "consulting services".
If it belongs to the above consulting services, it has increased, and value-added tax should be levied instead of business tax.
Second, the collection of urban construction tax and other issues.
1, the main business income is mainly value-added tax, and urban construction, education surcharge and local education surcharge are paid;
2. Other business income is based on value-added tax, and urban construction fees, education surcharges and local education surcharges are paid; Other business income that pays business tax is based on business tax, and urban construction fee, education surcharge and local education surcharge shall be paid;
3. Stamp Duty Pay value-added tax and business tax according to sales or turnover. Consulting fee is not technical consulting, and it is not within the scope of stamp duty.
4, water conservancy construction fund (i.e., flood control fees) to pay value-added tax and business tax sales or turnover as the basis for the payment of water conservancy construction fund, levied by the competent local tax authorities.