The tax rate for technical service invoices is 6%
General taxpayers engaged in the camping project:
Tax rate 6% :
Telecommunication services: value-added telecommunication services
Financial services: lending services, direct-fee financial services, insurance services, and financial commodities transferred on.
Modern services: research and development and technology services, information technology services, cultural and creative services, logistics support services, forensic consulting services, broadcasting, film and television services, business support services, and other modern services
Life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and lodging services, residents' daily life services, and other life services
Sale of Intangible assets: transfer of technology, trademarks, copyrights, goodwill, natural resources and other equity intangible assets right of use or ownership
Expanded Information:
Proportional Tax Rate
That is to say, for the same object of taxation, irrespective of the size of the amount, the same percentage of taxation is stipulated. China's value-added tax (VAT), business tax, urban maintenance and construction tax, and enterprise income tax use proportional tax rates.
The proportional tax rate can be divided into three specific forms in application: single proportional tax rate, differential proportional tax rate, and amplitude proportional tax rate.
Single proportional tax rate means that the same proportional tax rate is applied to all taxpayers of the same tax object.?
Differential proportional tax rate, refers to the same tax object of different taxpayers apply different proportional taxation. Specifically divided into the following three forms:
Product differential proportional tax rate: that is, for different products apply different proportional tax rate, the same product using the same proportional tax rate. Such as consumption tax, customs duty, etc.;?
Industry differential proportional tax rate: that is, different proportional tax rates are applied to different industries, and the same proportional tax rate is adopted for the same industry. Such as sales tax, etc.;?
Regional differential proportional tax rates: different proportional tax rates are applied to different regions and the same proportional tax rate is applied to the same region. Such as urban maintenance and construction tax.
Range proportional tax rate, is the same tax object, the tax law only provides for the minimum tax rate and the maximum tax rate, each region in the range to determine the specific use of the tax rate.
Reference: Baidu Encyclopedia - Tax Rates