Legal analysis: business tax is levied on the income from engineering consulting services, and the tax rate is 5%. In addition, the income from engineering consulting services should be subject to 5% business tax. Pay 7% turnover tax, urban maintenance tax, 3% education fee plus urban maintenance tax and 2% local education fee plus urban maintenance tax. 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.
Legal basis: Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) refers to the total income obtained by an enterprise from various sources in monetary and non-monetary forms. Including:
(1) Revenue from the sale of commodities;
(2) Income from providing labor services;
(3) Income from property transfer;
(four) dividends, bonuses and other equity investment income;
(5) Interest income;
(6) Rental income;
(7) Royalty income;
(8) Receiving donation income;
(9) Other income.