What are the taxes of consulting companies and what are their tax rates?

What are the taxes and tax rates of consulting companies? Consulting companies need to pay value-added tax, additional tax, enterprise income tax and other taxes.

1. The consulting company is a general taxpayer, and the VAT rate is 6%; It belongs to small-scale taxpayers, and the VAT rate is 3%.

2. Surcharge tax includes urban maintenance and construction tax (7%, 5%, 1%, depending on different tax rates in different regions), education surcharge (3%) and local education surcharge (2%).

3. The enterprise income tax rate is 25%. For small and meager profit enterprises whose annual taxable income is less than 500,000 yuan (including 500,000 yuan), their income is included in taxable income at a reduced rate of 50%, and enterprise income tax is paid at a reduced rate of 20%.

Extended package reading;

Provisions of Caishui No.2065438+0636: Chapter III Tax Rate and Collection Rate

Article 12 VAT rate:

(1) Providing 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.

Article 13 The collection rate of value-added tax is 3%.

Management consulting company provides modern service industry.

What are the taxes and tax rates of training institutions? Business tax is paid at 5% of operating income;

Urban construction tax is paid at 7% of the business tax;

Education surcharge is paid at 3% of business tax;

The local education surcharge is 2% of the business tax;

Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

Urban land use tax is paid according to the actual land area occupied (different places, XX yuan/square meter);

Property tax is paid at 70%* 1.2% of the original value of the own property;

Travel tax shall be paid by vehicle (different local regulations and different models have different tax amounts, XX yuan);

Enterprise income tax is paid at 25% of taxable income (adjusted profit);

Pay wages and withhold personal income tax.

Taxes and tax rates of construction projects mainly include business tax 3%, urban construction tax 7%, education surcharge 3%, stamp duty 0.03% of the contract amount of construction and installation, and personal income tax withheld and remitted for employees' wages and salaries.

Attachment: personal income tax rate table

(Income from wages and salaries is applicable)

Quick deduction of monthly taxable income tax rate (%)

1 does not exceed 5 0 in 500 yuan.

2 the part exceeding 500 yuan to 2000 yuan 10 25

3 The part exceeding 2,000 yuan to 5,000 yuan 15 125

4 The part exceeding 5,000 yuan to 20,000 yuan 20 375

5 Part exceeding 20,000 yuan to 40,000 yuan 25 1375

6 The part exceeding 40,000 yuan to 60,000 yuan 30 3375

7 The part exceeding 60,000 yuan to 80,000 yuan 356,375

8 Part exceeding 80,000 yuan100,000 yuan 40 10375

9 Part exceeding 100000 yuan 45 15375

(Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting expenses of 2,000 yuan or expenses in accordance with the provisions of Article 6 of this Law. )

The tax and business tax of the consulting company shall be paid at 5% of the operating income;

Urban construction tax is paid at 7% of the business tax;

Education surcharge is paid at 3% of business tax;

The local education surcharge is 2% of the business tax;

Urban land use tax is paid according to the actual land area occupied (different places, XX yuan/square meter);

Property tax is paid at 70%* 1.2% of the original value of the own property;

Travel tax shall be paid by vehicle (different local regulations and different models have different tax amounts, XX yuan);

Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%);

Pay wages and withhold personal income tax.

According to the difference of-,the tax types and classification in China are based on the different tax objects.

What is the tax rate for investment management consulting companies? The tax paid by the investment management consulting company has been taxed:

1. Service business tax is required (tax is based on operating income and the tax rate is 5%).

2, and pay the business tax attached to the urban maintenance and construction tax (7% in the city and 5% in the county),

3, education surcharge (3%),

4, local education surcharge (2%)

5. Water conservancy construction funds collected by various places (the maintenance fee tax rate of river engineering is 1%).

The business tax rate of investment consulting companies is 5% of operating income;

Urban construction tax is paid at 7% of the business tax;

Education surcharge is paid at 3% of business tax;

Local education surcharge is levied at 2% according to the business tax paid;

Urban land use tax is paid according to the actual land area occupied (different places, XX yuan/square meter);

Property tax is paid at 70%* 1.2% of the original value of the own property;

Travel tax shall be paid by vehicle (different local regulations and different models have different tax amounts, XX yuan);

Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%);

Pay wages and withhold personal income tax.

Taxes and tax rates payable by enterprises (small enterprises, Sichuan) Basic taxes

1. The business tax is paid at 5% of the service income provided;

2. Pay VAT according to the sales revenue of 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).

3. Urban construction tax is paid at 7% of the sum of business tax and value-added tax;

4. Education surcharge is paid at 3% of the sum of business tax and value-added tax;

5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax;

6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);

8. Property tax shall be paid at 70%* 1.2% of the original value of the own property;

9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);

10. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 27% from 30,000 yuan to 65,438+10,000 yuan, 33% from 65,438+10,000 yuan);

1 1, personal income tax is withheld and remitted on wages.

I want to know the tax type, tax rate and tax basis of the enterprise now, thank you! It depends on the type of enterprise.

Basic tax