I. Transportation industry
Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transportation or human or animal power every month, so that their spatial positions are shifted.
The scope of issuance includes: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.
All labor services related to enterprise operation are within the scope of this tax item.
(1) Land transportation
Land transportation refers to the transportation business of transporting goods or tourism by land (above ground or underground), including railway transportation, road transportation (this invoice cannot be issued), cable car transportation, ropeway transportation and other land transportation.
(2) Waterway transportation
Waterway transportation (this invoice is not allowed to be used only for inland river transportation) refers to the transportation business of transporting goods or passengers through rivers, lakes, rivers and other natural and artificial waterways or marine waterways.
Waterlogging is taxed according to waterway transportation.
(3) Air transportation
Air transportation refers to the transportation business of transporting goods or passengers through air routes.
General aviation business and aviation ground service business are taxed according to air transport. General aviation business refers to the business of providing flight services for professional work, such as aerial photography, aerial survey, aerial exploration, aerial forest protection, aerial broadcast, aerial rainfall, etc.
Aviation ground service business refers to navigation services provided by airlines, airports, civil aviation administrations and terminals to domestic and foreign aircraft sailing in China or staying at airports in China.
(4) Pipeline transportation
Pipeline transportation refers to the transportation of gas, liquid and solid substances through pipeline facilities.
(5) Loading and unloading
Loading and unloading refers to the use of loading and unloading tools or human and animal power to transport goods between means of transport. The business of loading, unloading and handling between loading and unloading places or between means of transport and loading and unloading places.
Second, the construction industry.
The construction industry refers to the construction and installation projects:
The scope of distribution includes: construction, installation, repair, decoration and other engineering parts industries.
(1) architecture
Building refers to the construction, reconstruction and expansion of various buildings and structures, including the installation or installation of various devices or pillars connected with buildings, operating platforms, as well as various furnaces and metal structures.
(2) Installation
Installation refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workbench, ladder and railing connected with the equipment and the insulation, anti-corrosion, heat preservation and painting of the installed equipment.
(3) repair
Repair refers to the repair, reinforcement, maintenance and improvement of buildings and structures to restore their original use value or extend their service life.
(4) Decoration
Decoration refers to the decoration of buildings and structures to make them beautiful or have a specific purpose.
(5) Other engineering operations.
Other engineering operations refer to all kinds of engineering operations except the above-mentioned engineering operations, such as telecommunication engineering, water conservancy engineering, road construction, dredging, drilling (well drilling), demolition of buildings or structures, land leveling, scaffolding, blasting and other engineering operations.
Third, the real estate business.
The sale of real estate refers to the paid transfer of real estate ownership.
Real estate refers to property that cannot be moved, but will change its nature and shape after moving.
The scope of issuance includes: selling buildings or structures and selling other land attachments.
(a) the sale of buildings or structures
The sale of buildings and structures refers to the paid transfer of ownership of buildings and structures.
Selling a house by transferring limited property rights or permanent use rights is regarded as selling a house.
(two) the sale of other land attachments
The sale of other land attachments refers to the paid transfer of ownership of other land attachments.
Other land attachments refer to the real estate attached to the land except buildings and structures.
If a unit gives away the property to others for free, it is regarded as selling the property.
This invoice shall not be issued for investment in real estate, participation in profit distribution of investors or sharing investment risks.
Four. Transfer of intangible assets
The transfer of intangible assets refers to the act of transferring the ownership or use right of intangible assets.
Intangible assets refer to assets that have no physical form but can bring economic benefits.
The distribution scope includes: transfer of land use right, transfer of trademark right, transfer of patent right, transfer of non-patented technology, transfer of copyright and transfer of goodwill.
(A) the transfer of land use rights
Transfer of land use right refers to the behavior of land users to transfer land use right.
This invoice shall not be issued when the land owner transfers the land use right and the land user returns the land use right to the land owner.
This invoice shall not be used for land lease.
(2) Transfer of trademark rights
Trademark right transfer refers to the transfer of trademark ownership or use right.
(3) Transfer of patent right
Patent transfer refers to the act of transferring the ownership or use right of patented technology.
(4) Transfer of non-patented technology
The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology. (5) Copyright transfer
The transfer of copyright refers to the act of transferring the ownership or use right of a work. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).
(6) Transfer of goodwill
The transfer of goodwill refers to the transfer of the right to use goodwill.
If you invest in intangible assets, participate in the profit distribution of the donee or share the investment risks, you may not issue this invoice.