VAT taxable services: processing, repair and mending, transportation and post and telecommunications (3% for small-scale taxpayers, 17%, 11% or 6% for general taxpayers).
Taxable services, that is, its income should be taxed according to law, individuals or groups to other individuals or institutions to provide services, its income should be taxed according to law, is to provide taxable services. And within the family or other occasions that do not need to pay taxes according to law, individuals or groups to provide labor to others is not taxable labor.
Taxable services: construction, finance and insurance, culture and sports, entertainment, services Transfer of intangible assets Sales of real estate. (3% and 5% for small-scale taxpayers, 16%, 11% or 6% for general taxpayers).
Expanded Information:
Business tax to VAT rates:
1. After the reform, the original payment of business tax to pay VAT, VAT to increase the two low tax rate of 6% (modern service industry) and 11% (transportation industry).
Business tax to value-added tax mainly involves the scope of: transportation and part of the modern service industry, the transportation industry, including: land transportation, waterway transportation, air transportation, pipeline transportation.
The modern service industry includes: research and development and technology services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, and forensic consulting services.
2. What is the tax rate after the business tax is converted to VAT
The new two grades are measured in accordance with the actual tax burden of business tax in the pilot industry, and the level of VAT rate of land transportation, water transportation, air transportation and other transportation industries converted to VAT is basically in the range of 11% -15%.
Modern service industries such as research and development and technical services, information technology, cultural creativity, logistics assistance, and forensic consulting services are basically between 6% and 10%.
In order to keep the overall tax burden of the pilot industries from increasing, the pilot reform has chosen two low tax rates of 11% and 6%, which are applicable to the transportation industry and part of the modern service industry respectively.
3. The advertising agency industry is within the scope of business tax to value-added tax, and the tax rate is: 6%.
Advertising services, refers to the use of books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon signs, light boxes, the Internet and other forms of goods, business services, cultural and sports programs as a customer.
Or notices, statements and other commissioned matters for publicity as well as the provision of related services business activities. Including the planning, design, production, release, broadcast, publicity, display of advertising.
Baidu Encyclopedia-Taxable Labor Services