What is the tax rate for consulting services? What kind of tax is it? If my company has a consulting service fee, what tax should I pay?

Consulting fee, service fee and service fee are all taxes of business tax. Pay 5% business tax according to the actual income of consulting fees, labor fees and service fees.

On October 30th, 20 17/kloc-0, the executive meeting in the State Council passed the "the State Council's Decision on Abolishing the Provisional Regulations of the People's Republic of China on Business Tax and Amending the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Draft)", which marked the formal withdrawal of the business tax that has been implemented for more than 60 years.

According to the current Provisional Regulations on Business Tax and its detailed rules for implementation, if a unit or individual gives real estate or land use rights to other units or individuals free of charge, it will be regarded as taxable. In principle, donors are required to pay business tax at a rate of 5%.

Extended data:

1. If real estate is donated between close relatives and people who have the relationship of maintenance and support, and the real estate is obtained through inheritance or bequest, the business tax shall be exempted.

Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Tax Exemption Policies for Personal Financial Commodity Trading (Cai Shui [2009]11No.) stipulates that individuals who donate real estate or land use rights free of charge are temporarily exempt from business tax in any of the following circumstances:

(1) Divorce property division;

(2) Free gifts to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters;

(3) Giving free gifts to the dependents or dependents who have direct maintenance or maintenance obligations;

(4) The legal heir, testamentary successor or legatee of the house property right legally acquired after the death of the owner of the house property right.

2. If real estate is donated between others, business tax shall be paid according to law. However, if the property donated by others reaches a certain number of years and meets the conditions for exemption from business tax, it can still be exempted from business tax. For example, individuals who donate houses that have been purchased for five years can be exempted from business tax.

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