Information consulting companies, belonging to the service industry, pay business tax and are under the jurisdiction of local tax bureaus. They should apply for purchasing service industry invoices and issue such invoices to customers at the tax rate of 5% of the face value. During the monthly tax declaration period, declare the income of last month to the local taxation bureau, and calculate the tax accordingly and pay it to the local taxation bureau.

In addition, enterprises should declare enterprise income tax to the IRS every quarter according to their profits.