What is the lawyer's fee rate in the new tax law?

Lawyer's fees are consulting services, and the VAT rate should be 6%.

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Extended information Because VAT is subject to the system of tax deduction with special VAT invoices, taxpayers are required to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.

The Provisional Regulations of People's Republic of China (PRC) on Value-added Tax divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific classification criteria are: production taxpayers, annual VAT taxable sales of 500,000 yuan; Wholesale, retail and other non-productive taxpayers, the annual VAT taxable sales of 800,000 yuan.

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