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Generally speaking, modern service industries include: information technology services, R&D and technical services, logistics auxiliary services, cultural and creative services, leasing services, forensic consulting services, business auxiliary services, radio, film and television services and other modern service industries.
It should be noted that the tax rates of tangible movable property leasing and real estate leasing services are quite special after all. The tax rates of these two services are not 6%, and they are not uniform.
The VAT rate of tangible movable property leasing service is 13%, and the VAT rate of real estate leasing service is 9%. It can be said that the real estate-related VAT rate is basically 9%.
In addition, it should be noted that enterprises sell elevators as general taxpayers. Different VAT calculation methods can be applied to elevator installation and elevator maintenance.
When an enterprise sells elevators and provides installation services, the installation services can be calculated separately according to the simple tax calculation method. You can enjoy a preferential tax rate of 3%.
During the normal operation of elevators, the maintenance services provided by enterprises need to pay value-added tax according to "other modern services" in modern services. That is, the VAT rate applicable to maintenance services is 6%.
What regulations should I pay attention to when paying service tax?
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1。 Agricultural products such as grain, edible vegetable oil and edible salt;
2。 Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;
3。 Books, newspapers, magazines, audio-visual products and electronic publications;
4。 Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
5。 Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.