Taxpayers provide consulting services, the applicable tax rate is 6%, and small-scale taxpayers provide consulting services, and the applicable levy rate is 3%. Taxpayers provide consulting services. If their main business is consulting, the income obtained is included in the "main business income", if it is not the main business, it is included in the "other business income".

Taxes:

1, value-added tax at the rate of 5%;

2. Urban construction tax shall be paid according to actual conditions (business tax+value-added tax+consumption tax). According to the taxpayer's location, the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas. Large and medium-sized industrial and mining enterprises are not located in urban areas, counties and towns, and the tax rate is1%;

3. The education surcharge is paid at 3% of the actual payment (business tax+value-added tax+consumption tax);

4, local education surcharge, according to the actual payment (business tax+value-added tax+consumption tax) 2% to pay;

5, water conservancy fund, according to the actual payment (business tax+value-added tax+consumption tax) 1%;

6. Stamp duty is charged at 0.3 ‰ of the lease contract amount;

7. Personal income tax (the tax rate is 1%-2%, which varies slightly from place to place) or corporate income tax (the statutory tax rate stipulated in the income tax law is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that need state key support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%).

To sum up, modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics.

Legal basis:

Article 15 of the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax.

Applicable tax rate of withholding tax and value-added tax.

If the domestic buyer withheld and remitted the value-added tax for overseas units and individuals, the value-added tax shall be withheld and remitted at the applicable tax rate.

Article 16

First, when pilot taxpayers sell telecommunication services, if they give away goods such as user identification cards and telecommunication terminals or telecommunication services, they shall separately account for the total price and extra-price expenses, and calculate and pay value-added tax according to their respective applicable tax rates;

Two, the taxable behavior of oil and gas field enterprises, the application of the "pilot implementation measures" provisions of the value-added tax rate, no longer applicable to the "People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on the issuance of the notice" (Cai Shui [2009] No.8) provisions of the value-added tax rate.