Current location - Education and Training Encyclopedia - Education and training - Science and trade companies are ordinary taxpayers. The business scope of the company includes training and consulting. If training business is carried out, how should this part of business be taxed?
Science and trade companies are ordinary taxpayers. The business scope of the company includes training and consulting. If training business is carried out, how should this part of business be taxed?
According to the Notes on Business Tax Items, the training business belongs to "cultural sports industry-other cultural industries", and the business tax rate is 3%;

Consulting belongs to "service industry-other service industries", and the business tax rate is 5%.

Of course, urban construction tax and education surcharge are levied together with business tax.

Usually issue unified invoices for service industry, entertainment industry and culture and sports industry;