Some modern service industries specifically include the following contents in the reform of the camp:
1.R&D and technical services: R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services and engineering survey and exploration services.
2. Information technology services: refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.
3. Cultural and creative services: including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
4. Logistics auxiliary services: including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
5. Tangible movable property leasing services: including tangible movable property financing leasing and tangible movable property operating leasing.
2. What services are included in the "modern services" in the pilot scope of the camp reform?
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36) with notes on sales services, intangible assets and real estate, "Modern service industries include R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, forensic consulting services, radio and television services, business auxiliary services and other modern services."
3. What services are included in the "modern services" in the pilot scope of the camp reform?
Modern service industries include R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio and television services, business support services and other modern service industries. Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. Time of occurrence of VAT tax obligation: (1) Taxable sales occur on the day when sales payment is received or evidence for claiming sales payment is obtained; If the invoice is issued first, it shall be the day when the invoice is issued; (2) the date of customs declaration and import of the imported goods; The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs. Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Unless otherwise stipulated 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, 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, grain, edible vegetable oil, edible salt and other agricultural products; 2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products; 3, books, newspapers, magazines, audio-visual products, electronic publications; 4, feed, fertilizer, pesticides, agricultural machinery, agricultural film; 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. Article 10 The input tax amount of the following items shall not be deducted from the output tax amount: (1) Goods, services, services, intangible assets and real estate purchased for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption; (two) abnormal losses of purchased goods and related labor and transportation services; (3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses; (four) other projects stipulated by the State Council.
4. What services are included in the "modern services" in the pilot scope of the camp reform?
According to the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2016] No.36) attached to the Notes on the Sale of Movable Property, "Modern service industries include R&D and technical services, information technology services, cultural and creative services, services, forensic consulting services, radio, film and television services, business assistance services and other modern service industries."