Consulting the tax situation of the company ~ ~ ~

1. These companies all belong to the tax items and tax rates listed in the Provisional Regulations of the People's Republic of China on Business Tax (/wengmaohong/blog/item/90334E4ada10A2409efab.html): 7. The service industry tax rate is 5%, which is levied by the local tax authorities.

2. In addition to paying the business tax, you should also pay the urban maintenance and construction tax and the education surcharge of 3% of the actual business tax; Collected by the local tax authorities.

3. Stamp duty: According to the provisions of the Stamp Duty Ordinance, when signing a consulting contract, three ten thousandths (payable stamp duty) of the amount contained in the consulting contract shall be applied and collected by the local tax authorities.

4. Income tax: According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the enterprise income tax established from June 65438+ 10 in 2002 to June 65438+10 in February 2008 shall be collected by the state tax authorities at the rate of 25%.

5. If the above companies are registered as individual industrial and commercial households, sole proprietorship enterprises or one-man companies, individual income tax shall be paid and collected by the local tax authorities.