The service charge tax rate is six points, the tax rate of 6% is as follows:
1, modern services, out of leasing services, research and development and technology, information technology, cultural creativity, logistics assistance, forensic consulting, broadcasting, film, television, and business assistance;
2, value-added telecommunication services;
3, financial services;
4, life services, such as culture and sports, education and medical care, tourism and entertainment, catering and accommodation, residents' daily life and others.
VAT can reduce double taxation, which can lead to a better virtuous circle in society and help enterprises reduce their tax burden. Value-added tax is only taxed on the value-added part of the product or service, reducing the duplication of taxation, which is an important decision made in accordance with the new situation of economic and social development and from the overall deployment of deepening the reform. The purpose is to accelerate the reform of the fiscal and taxation system, further reduce the tax burden on enterprises, mobilize the enthusiasm of all parties, promote the development of the service industry, especially the high-end service industry such as science and technology, promote the upgrading of industry and consumption, cultivate new kinetic energy and deepen the supply-side structural reform.