Two, where the business income from the business within the scope of the service industry listed in the Table of Business Tax Items and Rates, are within the scope of taxation of the service industry tax item.
3. The scope of taxation under this tax item includes: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry, and other service industries.
1. Agency industry. Agency industry refers to the business of the entrusted matters on behalf of the principal, including the purchase and sale of goods on behalf of the import and export, introduction services, other agency services.
(1) on behalf of the purchase and sale of goods, refers to the entrusted purchase of goods or sales of goods, according to the actual purchase price or the actual amount of sales settlement and commission business.
(2) on behalf of import and export, is entrusted with the import and export of goods or services.
(3) introduction services, refers to the business of intermediaries to introduce the two sides to negotiate transactions or other matters.
(4) Other agency business refers to the business of being entrusted with matters other than those listed above.
2. Hotel industry. Innkeeping is the business of providing lodging services.
3. Catering business. Catering is the business of providing food and drink for consumption by customers through the provision of both food and drink and eating places.
4. Tourism. Tourism is the business of arranging food, lodging, transportation and providing tourist services such as guided tours for tourists.
5. Warehousing. Warehousing industry is the business of using warehouses, goods or other places to store and keep goods on behalf of customers.
6. leasing industry. Leasing industry is the business of transferring premises, houses, goods, equipment or facilities for the use of others for an agreed period of time.
7. Advertising business. Advertising refers to the use of books, newspapers, magazines, radio, television, slides, street signs, posters, windows, neon lights, light boxes and other forms of introduction of goods, business services, cultural and sports programs or notices, statements and other matters of publicity and the provision of related services.
8. Other services. Other services refers to services other than those listed above, such as showers, hairdressing, washing and dyeing, photography, art, framing, transcribing, typing, engraving, calculating, testing, experimenting, laboratory, audio, video, photocopying, photocopying, designing, mapping, surveying, exploration, packaging, consulting and so on.