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What tax items do you need to open for consulting fees?
Need to pay vat in full. Such as: accountants, doctors, pharmacists, chemists, teachers, managers, consulting fees in general.

Pricing is based on the income generated by consulting questions. The proportion varies from time to time, from person to person, and it can be as high as 50%, generally within 10%. Consulting fee refers to the remuneration paid by the client for obtaining opinions or suggestions from consultants or companies on related matters. Such as consulting lawyers or law firms to pay consulting fees for consulting related legal issues, consulting tax agents to pay consulting fees for consulting related tax issues, and consulting insurance brokers to pay consulting fees for consulting related risk assessment and risk management issues.

Engineering consulting service fee, the general taxpayer's tax rate is 6% (deductible input tax), and the small-scale taxpayer's levy rate is 3%. Consulting fee, service fee and service fee all belong to the category of paying business tax, and 5% business tax is paid according to the actual income of consulting fee, service fee and service fee. The factory service fee refers to the expenses incurred by the unit undertaking the project construction task to provide necessary technical services, including the project cost, survey and design fee, design document review fee, project supervision fee, equipment supervision fee and post-evaluation fee of the construction project.

1. Consulting fee refers to the remuneration paid by the client for obtaining opinions or suggestions from consultants or companies on related matters. Such as consulting lawyers or law firms to pay consulting fees for consulting related legal issues, consulting tax agents to pay consulting fees for consulting related tax issues, and consulting insurance brokers to pay consulting fees for consulting related risk assessment and risk management issues.

2. Tax items, economic terms, and items specifically divided by tax objects are specific items, industries or items that should be taxed as stipulated in the tax law, and are the concretization of tax objects. It stipulates the taxation scope of a tax type and reflects the breadth of taxation. Because the same tax item usually applies the same tax rate, it is an important basis for applying the tax rate. The consumption tax in China's new tax system is levied on taxable consumer goods produced and imported. For consumer goods, there are * * * designed 1 1 subhead, 13, and * * there are 24 tax items. Not all taxes stipulate tax items, and some taxes are simple and clear, so it is not necessary to stipulate tax items separately. Such as property tax. Some taxes are more complicated, so they should be divided into major categories first, and then divided into tax items, subheads and details under the categories. All taxes without tax items have a uniform tax rate, and all taxes with tax items have no uniform tax rate.

3. Pricing is based on the income generated by consulting questions. The proportion varies from time to time, from person to person, and it can be as high as 50%, generally within 10%. Matters needing attention: (1) The expert consultation fee shall not be paid to the relevant staff involved in the management of the plan, project and subject. ⑵ Expert consultation fee standard: consultation organized in the form of meeting. The expenses of expert consultation fee are generally implemented according to the standard of 500-800 yuan/person-day for senior professional and technical personnel and 300-500 yuan/person-day for other professional and technical personnel. If the session lasts more than two days, the consulting fee standard for the third day and beyond shall be implemented with reference to 300-400 yuan/person-day for senior professional and technical personnel and 200-300 yuan/person-day for other professional and technical personnel; For consultation organized in the form of communication, the expenses of expert consultation fees are generally implemented according to the standards of 60-100 yuan/person for senior professional and technical personnel and 40-80 yuan/person for other professional and technical personnel.