What is the specific behavior of the labor services provided in the regulations of the business tax?

Taxable services under this regulation include business tax items, on the business tax belongs to the sub-projects of transportation, construction, finance and insurance, culture and sports, services, advertising, etc.; plant rental shall pay business tax, the tax rate of 5%. Details: I. Transportation Industry Transportation industry refers to the business activities of using means of transportation or human or animal power to deliver goods or passengers to their destinations, so that their spatial locations can be transferred. The scope of this tax includes: land transportation, waterway transportation, air transportation, pipeline transportation, loading and unloading. Where the operation of the business-related labor activities, are within the scope of this tax. (A) land transport land transport, refers to the transportation of goods or passengers by land (above or below ground) transport business, including railroad transport, road transport, cable car transport, cableway transport and other land transport. (B) waterway transport waterway transport, refers to the natural and artificial waterways such as rivers, lakes, rivers, or ocean waterways to transport goods or passengers transport business. Salvage, taxed as waterway transportation. (C) Air Transportation Air transportation refers to the transportation business of delivering goods or passengers through air routes. General aviation business, aviation ground service business, taxed in accordance with air transport. General aviation business, refers to the professional work to provide flight services business, such as aerial photography, aerial surveying, aerial exploration, aerial forest protection, aerial hanging fly broadcasting, aerial rainfall and so on. Aviation ground service business, refers to the business of airlines, airports, Civil Aviation Administration, terminals to the domestic and foreign aircraft or other aircraft navigating in China or stay in airports in China to provide labor ground services such as navigation. (IV) Pipeline Transportation Pipeline transportation refers to the transportation business of conveying gases, liquids and solid substances through pipeline facilities. (E) loading and unloading handling Loading and unloading handling, refers to the use of loading and unloading handling tools or manpower, animal power will be the goods in the means of transport between the loading and unloading site or between the means of transport and the loading and unloading site for loading and unloading and handling of business. Second, the construction industry Construction industry, refers to the construction and installation works operations. The scope of this tax includes: construction, installation, repair, decoration, other engineering operations. (A) building construction, refers to the construction of new buildings, alterations, expansion of various buildings, structures, including buildings connected to a variety of equipment or pillars, operating platforms, installation or installation of engineering operations, as well as a variety of kilns and metal structures, including engineering operations. (B) installation installation, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other equipment, assembly, placement of engineering operations, including the equipment connected to the workbench, ladders, railings installed engineering operations and the installation of equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations. (C) repair repair, refers to the building, structure repair, reinforcement, maintenance, improvement, so that it restores the original value of use or extend its use of engineering operations. (D) Decoration Decoration, refers to the buildings, structures to modify, make it beautiful or have a specific purpose of engineering operations. (E) Other engineering operations Other engineering operations refer to a variety of engineering operations other than those listed above, such as telecommunication projects, water conservancy projects, road construction, dredging, drilling (drilling), demolition of buildings or structures, land leveling, scaffolding, blasting and other engineering operations. Third, the financial and insurance industry The financial and insurance industry refers to the operation of financial and insurance business. The scope of this tax includes: finance, insurance. (A) financial finance, refers to the operation of monetary capital financing activities, including loans, financial leasing, transfer of financial commodities, financial brokerage and other financial services. 1. Loan, refers to the funds will be loaned to others to use the business, including own funds loans and refinancing. Own funds loans, refers to its own capital or absorbed units, individual deposits lending with others to use. Sub-loan, refers to the borrowed funds loaned to others to use. The mortgage business of the pawnbroking industry, regardless of its source of funds, is taxed as own-fund loans. The loan business of the People's Bank of China is not taxed. 2. financial leasing, refers to the financing nature and transfer of ownership characteristics of the equipment leasing business. That is: the lessor according to the lessee's requirements of the specifications, models, performance and other conditions of the purchase of equipment leased to the lessee, the contract period of the ownership of the equipment belongs to the lessor, the lessee only has the right to use the contract expires after the payment of rent, the lessee has the right to the residual value of the equipment purchased to have the ownership of the equipment. Any financial leasing, regardless of whether the lessor will be the residual value of the equipment sold to the lessee, are taxed under this tax item. 3. The transfer of financial commodities refers to the transfer of ownership of foreign exchange, marketable securities or non-goods futures. Non-goods futures, refers to commodity futures, precious metal futures other than futures, such as foreign exchange futures. 4. Financial brokerage, refers to the business of entrusted to operate financial activities on behalf of others. 5. Other financial business, refers to all financial business other than those listed above, such as bank settlement, bill discounting and so on. No business tax is levied on deposits or purchase of financial commodities. (ii) Insurance Insurance refers to the business of pooling funds in the form of a contract to compensate for the economic interests of the insured. Postal and telecommunication industry Postal and telecommunication industry refers to the business specializing in the transmission of information. The scope of this tax includes: postal services, telecommunications. (A) postal Postal, refers to the transmission of physical information business, including the transmission of letters or packages, postal remittances, newspaper and periodical distribution, postal sales, postal savings and other postal services. 1. Transmission of letters or packages means the business of transmitting letters or packages and the business related to the transmission of letters or packages. Delivery of letters refers to the business of receiving and sending letters, postcards and printed matter. Transmission of packages means the business of receiving and sending packages. Transmission of letters or packages related to the business, is to point out the rental of mailboxes, the import of letters or packages to deal with the custody of overdue packages, incidental loads and other related to the transmission of letters or packages of business. 2. Postal remittance refers to the business of transmitting remittance vouchers for remitters and cashing them. 3. Newspaper and magazine distribution refers to the business of the postal service in collecting, delivering and selling various newspapers and magazines on behalf of publishing units. 4. Sale of postal articles refers to the postal service's business of providing postal services while selling various articles (such as envelopes, letterheads, remittance slips, mail packaging supplies, etc.) related to postal services. 5. postal savings, refers to the postal sector for savings business. 6. Other postal services, refers to the postal services other than those listed above. (B) telecommunications telecommunications, refers to a variety of telecommunication equipment to transmit electrical signals to convey information business, including telegraph, telex, telephone, telephone installation, telecommunication goods sales and other telecommunications business. 1. Telegraph refers to the communication business of transmitting words by means of electric signals and related businesses, including the transmission of telegrams, the rental of telegraph circuit equipment, the maintenance of telegraph circuit equipment, the distribution of telegrams, the translation of telegrams, the inspection of the bottom of incoming telegrams or incoming telegrams, and the transcription of bottom of incoming telegrams. 2. Telex (i.e., facsimile) refers to the communication business of transmitting originals by means of telex equipment, including the transmission of information, charts, photographs and authentic documents. 3. telephone, means the business of transmitting language by telex equipment and related business, including wired telephone, wireless telephone, paging telephone, rental of telephone circuit equipment, on behalf of the maintenance or rental of broadcasting circuits, television channels and other businesses. 4. Telephone installation, which refers to the business of installing or moving telephone sets for users. 5. Telecommunication goods sales, refers to the provision of telecommunication services in conjunction with the sale of special and general telecommunication goods (such as telegraph newspapers, telephone directories, telegraph signing books, telecommunication equipment, telephone sets, etc.) business. 6. Other telecommunications services, refers to telecommunications services other than those listed above. V. Culture and sports industry Culture and sports industry, refers to the business of cultural and sports activities. The scope of this tax includes: cultural industry, sports industry. (A) cultural industry cultural industry, refers to the business of cultural activities, including performances, broadcasting, other cultural industries. The business of operating excursion venues, compared with the cultural industry tax. 1. performance, refers to the business of theater, dance, fashion, bodybuilding, acrobatics, folk art, martial arts, sports and other performance activities. 2. Broadcasting refers to the business of disseminating works through wireless or wired devices such as radio, television, sound systems, closed-circuit televisions, satellite communications, etc., as well as the business of showing all kinds of programs in movie theaters, cinemas, video halls and other places. The broadcasting of advertisements is not taxed under this tax item. 3. Other cultural industry refers to the business of operating cultural activities other than those listed above, such as various exhibitions, training activities, organizing literary, artistic, scientific and technological lectures, speeches and presentations, and lending and borrowing of books and materials from libraries. 4. The business of operating places of excursion refers to the business of selling tickets to parks, animal (plant) gardens and other places of excursion. (ii) Sports business Sports business refers to the business of organizing various sports competitions and providing venues for sports competitions or sports activities. The provision of premises for cultural activities and sports competitions on a rental basis is not taxed under this tax item. Entertainment industry refers to the business of providing venues and services for entertainment activities. The scope of this tax item includes the operation of entertainment venues such as concert halls, dance halls, karaoke halls, music cafes, billiards, golf, bowling alleys and amusement parks, as well as the business of providing services for customers to carry out entertainment activities in the entertainment venues. (a) Cabaret A cabaret is a place where customers sing for their own entertainment with the accompaniment of a band. (B) Dance Hall A dance hall is a place where customers can dance. (C) Karaoke hall Karaoke hall refers to the audio-visual equipment to play music accompanied by customers to entertain themselves in the form of singing and dancing activities. (D) music cafe music cafe, refers to the customer at the same time to provide music appreciation and tea, coffee, wine and other beverages consumption places. (E) billiards, golf, bowling billiards, golf, bowling alleys, refers to the customer for billiards, golf, bowling activities. (F) Amusement parks Amusement parks, refers to the organization of a variety of amusement, amusement (such as shooting, hunting, horseback running, playing video games, etc.) activities of the premises. Entertainment venues listed above for customers to carry out recreational activities to provide food and beverage services and other services, are within the scope of this tax item. VII. Service Industry Service industry refers to the business of providing services to the society by utilizing equipment, tools, places, information or skills. The scope of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other services. (A) agency industry Agency industry refers to the business of handling entrusted matters on behalf of the principal, including the purchase and sale of goods, import and export, introduction services, other agency services. 1. Purchase on behalf of the sale of goods, is entrusted with the purchase of goods or the sale of goods, according to the actual purchase or sale of the amount of settlement and collect commission business. 2. import and export on behalf of, is entrusted with the import and export of goods or services business. 3. Introduction services, refers to the intermediary to introduce the two sides to negotiate transactions or other matters of business. 4. Other agency services, refers to the entrusted for matters other than those listed above. The financial brokerage industry and the newspaper distribution business of the postal service are not taxed under this tax item. (ii) Hotel and inn industry Hotel and inn industry refers to the business of providing lodging services. (iii) Catering industry Catering industry refers to the business of providing food and beverage consumption services to customers through the provision of both food and beverage establishments. The services provided by hotels, restaurants and other catering service establishments for the entertainment of customers in the form of songs and dances while dining are taxed under the tax item of "Entertainment Industry". (D) Tourism Tourism refers to the business of arranging accommodation, food, transportation and providing tour guides and other tourism services for tourists. (E) Warehousing Warehousing refers to the use of warehouses, yards or other places on behalf of customers to store, keep goods business. (VI) Leasing Leasing refers to the business of transferring sites, houses, goods, equipment or facilities for use by others within an agreed period of time. Financial leasing, not taxed under this tax item. (vii) Advertising Advertising refers to the business of using books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon signs, light boxes, etc., for the purpose of publicizing and providing related services for the introduction of commodities, business services, cultural and sports programs, or notices, statements and other matters. (H) other services Other services Other services, refers to services other than those listed above, such as bathing, hairdressing, washing and dyeing, photography, art, framing, transcribing, typing, engraving, calculating, testing, testing, assaying, sound recording, video recording, photocopying, photocopying, designing, drafting, mapping, surveying, surveying, exploration, packing, consulting, and so on.