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.
The management fees charged by taxi companies to taxi drivers who use their own taxis are subject to value-added tax according to land transport services.
(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, radio, film and television services.
(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 exploration service refers 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. Including the network operation services provided by the website for non-owned online games.
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 and 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, fashion design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, advertising design, creative planning, printing and so on.
2.
Trademark and 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 agencies and advertising, broadcasting, publicity, display, etc.
5.
Conference and exhibition services refer to all kinds of exhibitions and conferences held or arranged 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.
Port facility security fees charged by port facility operators shall be subject to value-added tax in accordance with "port terminal services".
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 the business activities of providing salvage services for ship personnel, ship property, water and sunken ships.
5.
Freight forwarding business refers to the business activities of handling cargo transportation, ships entering and leaving ports, contacting and arranging pilotage, berthing, loading and unloading and other business procedures related to freight forwarding in the name of the principal or in its own name without directly providing freight forwarding services.
6.
Agency customs declaration service refers to the business activities entrusted by the consignee or consignor of import and export goods to handle customs declaration procedures on his behalf.
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 within the agreed time without changing the ownership of the leased property.
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.
Forensic service refers to the professional qualification of the unit, the client's economic activities and related information for forensic, persuasive opinions of business activities. Including accounting certification, tax certification, legal certification, project cost certification, asset assessment, environmental assessment, real estate land assessment, architectural drawings audit, medical accident identification and so on.
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.
Agency bookkeeping is subject to VAT according to "consulting services".
(7) Radio, film and television services.
Radio, film and television services, including radio, film and television programs (works) production services, distribution services and broadcasting (including screening, the same below) services.
1. Radio, film and television programs (works) production services refer to the production services of radio, film and television programs and works such as special programs, columns, variety shows, sports, cartoons, radio dramas, TV dramas and movies. Specifically, it includes business activities related to radio, film and television programs and works, such as planning, editing, shooting, recording, audio and video text and picture material production, scene layout, post-editing, translation (compilation), subtitle production, cast members, film production, special effects production, film restoration, cataloging and confirmation.
2. Radio, film and television programs (works) distribution service refers to the business activities of distributing radio, film and television programs (works) to cinemas, radio stations, television stations, websites and other units and individuals, and transferring the reporting rights and broadcasting rights of sports events and other activities.
3.
Broadcasting of radio, film and television programs (works) refers to the business activities of broadcasting radio, film and television programs (works) in cinemas, theaters, video halls and other places, as well as wireless or wired equipment such as radio stations, television stations, satellite communications, the Internet and cable television.
Main accounting treatment of VAT payable.
(1) When an enterprise purchases materials and accepts labor services, it debits materials procurement, materials in transit or raw materials, goods in stock and other subjects, debits the tax payable subject (VAT payable-input tax) according to the deductible VAT, and credits accounts payable, bills payable and bank deposits according to the payable or actual payment amount.
(2) When selling goods or providing taxable services, debit accounts receivable, bills receivable and bank deposits according to business income and payable value-added tax, credit payable tax (payable value-added tax-output tax) according to the value-added tax indicated on the special invoice, and credit main business income and other business income according to the confirmed business income.
(3) At the end of the month, the enterprise should transfer the unpaid value-added tax that occurred in that month from the payable value-added tax to the unpaid value-added tax, so that the subsidiary ledger of the payable value-added tax has no credit balance. The entries are as follows:
Debit: Taxes payable-VAT payable (VAT transferred out)
Loan: Taxes payable-VAT unpaid.
(4) When paying the value-added tax realized this month (such as issuing a special payment book to pay taxes in advance), debit "tax payable-value-added tax payable (paid tax)" and credit "bank deposit". When the value-added tax realized last month or last month is paid in the current month, and the tax owed last month is declared and paid in the common reporting period, the "tax payable-unpaid value-added tax" is debited and credited to the "bank deposit".