Go to the local tax bureau to apply for service industry invoice purchase. As long as your business scope includes consulting business, you can issue service industry invoices and pay a business tax of 5%. On the basis of the business tax, you can There is a 7% urban construction tax, a 4% education surcharge, and some local taxes, which vary from place to place.

Consulting fees refer to the remuneration paid by the client to obtain opinions or suggestions from consultants or companies on related matters. For example, consulting a lawyer or law firm on relevant legal issues and paying consulting fees, consulting a tax accountant on relevant tax issues and paying consulting fees, etc.

Such professionals or institutions such as: accountants (firms), doctors, pharmacists, chemists, teachers, managers, marketing planners, advertising planners, ISO consultants, etc., as well as those who do not have Information fees paid by persons with relevant nationally recognized professional titles who can provide relevant information can also be included in consulting fees, and consulting fees can be included in corporate management expenses and be disbursed before tax.

Consulting fees are generally priced based on the revenue generated from the consulting issues. The proportion varies from time to time and from person to person. The highest ratio can be as high as 50%, and the average ratio is within 10%.

Extended information:

The invoicing regulations are as follows:

1. Issuance of ordinary invoices

1. When selling goods, When collecting payment from external parties for providing services or engaging in other business activities, an invoice should be issued to the payer. Under special circumstances, the payer shall issue an invoice to the payee.

2. Invoices shall be issued truthfully in accordance with the prescribed time limit, sequence, column by column, and all copies at once, and shall be stamped with a special seal for unit invoices.

3. The use of computers to issue invoices must be approved by the state tax authorities, and use off-machine invoices uniformly supervised by the state tax authorities, and the issued stubs are required to be bound into a book according to the serial number.

4. Invoices can only be used by the purchasing units and individuals within the city or county. If they go beyond the city or county, the invoices from the place of business should be used.

5. When the tax registration contents of invoice-issuing units and individuals change, the procedures for changing the invoice and invoice purchase book should be handled accordingly; before canceling tax registration, the invoice purchase book and invoices should be canceled.

6. All units and individuals engaged in production and operation shall obtain invoices from the payee when purchasing goods, receiving services, and engaging in other business activities and making payments, and shall not request changes in product names and amounts.

7. Invoices that do not meet the regulations shall not be used as reimbursement vouchers, and any unit or individual has the right to reject them.

8. Invoices should be used within the validity period and shall be invalidated after expiration.

2. Special value-added tax invoices

Taxpayers who commit the following acts are not allowed to issue special value-added tax invoices:

1. Sales of goods to individual consumers or taxable Labor service.

2. Tax exemption regulations apply to the sale of goods or taxable services.

3. Small-scale taxpayers sell goods or taxable services.

4. Sales of goods declared for export; sales of taxable services abroad.

5. Use goods for non-taxable items; use goods for collective welfare and personal welfare.

6. Give goods to others for free.

7. Provide non-taxable services, transfer intangible assets or sell real estate. Sales of taxable items to small-scale taxpayers do not require the issuance of special invoices.

China Court Network--What is the relevant tax management of the State Administration of Taxation after the adjustment of invoices? Grab

Baidu Encyclopedia-Service Industry Invoices

Baidu Encyclopedia-Invoices