According to the national plan, China's "camp reform" is divided into three steps: the first step is to carry out the "camp reform" pilot in some industries and regions. As the first batch of pilot cities, Shanghai officially launched the "camp reform" on June 0, 2065438+2002+65438. The second step is to select some industries to carry out pilot projects nationwide. According to the decision of 7.25 the State Council executive meeting, this phase will start on 20 13. Judging from the current situation, it is most likely that the transportation industry and the six modern service industries will be promoted nationwide first. The third step is to realize the "reform of the camp" nationwide, that is, to cancel the business tax. According to the plan, it is expected to complete the "VAT reform" during the Twelfth Five-Year Plan period (20 1 1 -20 15) at the earliest.

I. Transportation industry

Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transport, so that their spatial positions are shifted. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.

(1) Land transportation service.

Land transportation service refers to the transportation business activities of transporting goods or passengers by land (above ground or underground), including road transportation, cable car transportation, cableway transportation and other land transportation, excluding railway transportation for the time being.

(2) Waterway transportation services.

Waterway transportation service refers to the transportation business activities of transporting goods or passengers through natural and artificial waterways or ocean waterways such as rivers, lakes and rivers.

Ocean chartering and time chartering belong to waterway transportation services.

Charter business refers to the business that ocean shipping enterprises complete the transportation tasks of a specific voyage for the lessee and collect the lease fee.

Time charter business refers to the business that ocean shipping enterprises lease ships equipped with operators to others for a certain period of time, and during the lease period, they are dominated by the lessee. No matter whether it is operated or not, the lessee will be charged the rental fee on a daily basis, and the fixed expenses incurred will be borne by the shipowner.

(3) Air transport services.

Air transport service refers to the transport business activities of transporting goods or passengers through air routes.

The wet lease business of air transport belongs to air transport service.

Wet leasing business refers to the business that air transport enterprises lease aircraft with crew to others within a certain period of time and are dominated by the lessee during the lease period. No matter whether it is operated or not, it is charged to the lessee according to certain standards, and the fixed expenses incurred are borne by the lessee.

(4) Pipeline transportation service.

Pipeline transportation service refers to the transportation business activities of transporting gas, liquid and solid substances through pipeline facilities.

Second, some modern service industries

Part of modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, etc.

(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.

1.R&D service refers to the business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems.

2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.

3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.

4.

Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.

5. Engineering survey and exploration services refer to the business activities of field investigation of topography, geological structure and underground resources before mining and engineering construction.

(2) Information technology services.

Information technology service industry 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.

1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services and software testing services.

2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.

3. Information system service refers to the business behavior of providing information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services.

4. Business process management service refers to the business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, financial payment service, internal data analysis, call center and e-commerce platform.

(3) Cultural and creative services.

Cultural and creative services, including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.

1.

Design service refers to the business activities that convey plans, schemes and ideas through visual and written forms. Including industrial design, modeling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning and so on.

2. Trademark copyright transfer service refers to the business activities of transferring trademarks, goodwill and copyrights.

3.

Intellectual property services refer to business activities dealing with intellectual property affairs. Including patent, trademark, copyright, software and integrated circuit layout design agency, registration, identification, evaluation, certification, consulting and retrieval services.

4.

Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes and the Internet to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising planning, design, production, release, broadcast, publicity and display.

5. Conference and exhibition services refer to the business activities of various exhibitions and conferences held for commodity circulation, promotion, display, economic and trade negotiations, non-governmental exchanges, enterprise exchanges and international exchanges.

(4) Logistics auxiliary services.

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.

1. Aviation services, including aviation ground services and general aviation services.

Aviation ground service refers to the business activities of navigation and other labor ground services provided by airlines, airports, civil aviation administrations and terminals to domestic and foreign aircraft sailing in China or staying at airports in China. Including passenger safety inspection services, apron management services, airport terminal management services, aircraft cleaning and disinfection services, air flight management services, aircraft take-off and landing services, flight communication services, ground signal services, aircraft safety services, aircraft runway management services, air traffic management services, etc.

General aviation service refers to the business activities of providing flight services for professional work, including aerial photography, aerial survey, aerial exploration, aerial forest protection, aerial broadcast, aerial rainfall, etc.

2.

Port and dock service refers to the business activities that provide services for ships, such as ship dispatching service, ship communication service, channel management service, channel dredging service, lighthouse management service, navigation mark management service, ship pilotage service, tally service, mooring and shifting service, oil spill clearance service for ships at sea, water traffic management service, professional cleaning and disinfection inspection service for ships, and oil spill prevention service for ships.

3.

Freight passenger station service refers to cargo stowage service, transportation organization service, transfer service, vehicle dispatching service, ticketing service and vehicle parking service provided by freight passenger station (excluding railway transportation).

4. Salvage and salvage services refer to business activities that provide salvage services for ship personnel, ship property, waters and sunken ships.

5.

Freight forwarding service refers to the business activities of accepting the entrustment of the consignor and consignor to handle the freight transportation and related business procedures for the consignor in his own name, without directly providing freight transportation services.

6. Agency customs declaration service refers to the business activities of handling customs declaration formalities on behalf of the consignor and consignor of import and export goods.

7. Warehousing service refers to the business activities of using warehouses, freight yards or other places to store and keep goods on behalf of customers.

8. Loading and unloading service refers to the business activities of loading and unloading goods between means of transport, between loading and unloading sites or between means of transport and loading and unloading sites by means of loading and unloading tools or manpower and animal power.

(5) Tangible movable property leasing service.

Tangible chattel lease includes tangible chattel financing lease and tangible chattel operating lease.

1.

The financial leasing of tangible movable property refers to the leasing business activities of tangible movable property with financing nature and ownership transfer characteristics. That is, the lessor buys tangible movable property and rents it to the lessee according to the specifications, models, performance and other conditions required by the lessee. During the contract period, the ownership of the equipment belongs to the lessor and the lessee has only the right to use it. After the contract expires and the rent is paid, the lessee has the right to purchase tangible movable property according to the residual value to own its ownership. Whether the lessor sells the residual value of tangible movable property to the lessee is a financial lease.

2. Operating lease of tangible movable property refers to the business activities of transferring tangible movable property such as articles and equipment to others for use without changing the ownership of the leased property within the agreed time.

The light leasing business of sea transportation and the dry leasing business of air transportation belong to the operating leasing of tangible movable property.

Bareboat charter business refers to the business activities of ocean shipping enterprises to lease ships to others for use within the agreed time, without operators, without bearing all the expenses incurred in the transportation process, and only charging a fixed lease fee.

Dry leasing business refers to the business activities of air transport enterprises to lease aircraft to others for use within the agreed time, without crew members, without bearing all the expenses incurred in the transportation process, and only charging a fixed leasing fee.

(6) Judicial expertise consulting service.

Forensic consulting services include certification services, forensic services and consulting services.

1.

Certification service refers to the professional qualification of units that use detection, inspection and measurement technologies to prove that products, services and management systems meet relevant technical specifications, mandatory requirements or relevant technical specifications and standards.

2. Certification service refers to the professional qualification of the unit, the client's economic activities and related information certification, published opinions with legal effect of business activities. Including accounting, taxation, asset evaluation, lawyers, real estate and land evaluation, project cost verification, etc.

3. Consulting service refers to the business activities of providing and planning information or suggestions on finance, taxation, law, internal management, enterprise operation and process management.