According to your statement, your company’s various taxes are levied by local taxes.
According to the "Interim Regulations of the People's Republic of China and the State on Business Tax", consulting belongs to other service industries, the applicable business tax rate is 5%, and the tax payable = consulting income × applicable tax rate.
Urban construction tax is calculated and paid based on the actual amount of business tax paid in accordance with the urban construction tax rate (urban construction tax rate: 7% in cities, 5% in counties and towns, and 1% in cities, counties, and towns) %);
The education surcharge is calculated and paid based on the actual business tax paid at a rate of 3%;
Corporate income tax must be divided into audited collection and approved collection
1. Audit and collection
Tax calculation is based on the total profit, calculated and paid according to the applicable tax rate of 25%, and the year-end settlement is settled. Any excess will be refunded and any shortfall will be reimbursed. For small and low-profit enterprises that meet the conditions, the tax will be calculated and paid by the competent tax authorities. After review, the enterprise income tax can be calculated and paid at a reduced rate of 20%.
2. Approved collection
The amount of corporate income tax payable = total income Within the range specified by the State Administration of Taxation, the competent tax authority shall determine the specific proportion, and the competent tax authority shall notify your company in writing.
Approved tax collection companies do not enjoy the preferential tax rate policies for small and low-profit enterprises.
There is no tax preferential policy for general consultation, but the corporate income tax is levied on qualified small and low-profit accounting enterprises. Upon review by the competent tax authorities, a tax discount of 20% can be provided.
If it is a technical consultation, the tax preferential policies are as follows
According to Cai Shui Zi [1999] No. 273 and the "Decision of the Central Committee of the Communist Party of China and the State Council on Strengthening Technological Innovation, Development of High Technology and Realization of Industrialization" 》Notice document on tax issues stipulates: For units and individuals (including foreign-invested enterprises, foreign-invested research and development centers, foreign enterprises and foreign individuals) to engage in technology transfer, technology development business and related technical consulting and technical services Income from business is exempt from business tax.
Technology transfer refers to the transfer of the ownership or use rights of patented and non-patented technologies owned by the transferor to others for a fee.
Technological development refers to the behavior of developers accepting commissions from others to conduct research and development on new technologies, new products, new processes or new materials and systems.
Technical consulting refers to providing feasibility studies, technical forecasts, special technical investigations, analysis and evaluation reports, etc. for specific technical projects.
Technical consulting and technical service business related to technology transfer and technology development refers to the transferor (or entrusted party), in accordance with the provisions of the technology transfer or development contract, to help the transferee (or entrusting party) master The technology transferred (or entrusted to be developed) and the technical consulting and technical service business provided. And the price of this part of technical consulting and services and the price of technology transfer (or development) are issued on the same invoice.
According to the provisions of the "Notice of the State Administration of Taxation on Several Preferential Policies for Enterprise Income Tax", technology transfer by enterprises and institutions, as well as technical consultation and technology transfer-related matters that occur during the technology transfer process, Income from technical services and technical training, if the annual net income is less than 300,000 yuan, is temporarily exempt from income tax. Refers to:
Technology transfer by enterprises and institutions, as well as income from technical consulting, technical services, and technical training related to technology transfer that occur during the technology transfer process, and the annual net income is less than 300,000 yuan Temporarily exempt from income tax; the portion exceeding 300,000 yuan will be subject to income tax in accordance with the law.
"Net income" refers to the technology transfer obtained by enterprises and institutions in accordance with regulations, and its related technical consulting, services, and training income minus various costs and expenses incurred in the process of technology transfer. the balance after.
In addition, stamp duty for technical consulting should be calculated and paid based on the consulting income at a tax rate of 0.5%. There is no need to pay stamp duty for general inquiries.