The technical service fee belongs to the modern service industry within the scope of the reform of the camp, which is under the jurisdiction of State Taxation Administration of The People's Republic of China, and the tax rate is 6%. Technical service fee refers to the business that the enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge to undertake technical guidance and consultation of the project, provide design documents and technical data, conduct feasibility study, impart technology, train personnel and participate in management according to the requirements of the owner. In order to collect technical service fees from the owner according to the contract or agreement. Value-added tax rate: (1) provides tangible movable property leasing services at the tax rate of 17%.
(2) Providing transportation services and postal services at the tax rate of 1 1%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.
(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.
Derivative problem:
What is the construction value-added tax rate?
The value-added tax rate and collection rate of the construction industry are 1 1% and 3% respectively, of which the construction and installation tax rate is 1 1%. If the sales of construction and installation services for continuous 12 months does not reach 5 million yuan, the levy rate of 3% shall apply. Reduce the VAT rate of transportation, building construction, basic telecommunications services and agricultural products from 1 1% to 10%.