The information technology service fee of enterprises belongs to the modern service industry within the scope of the reform of the camp. After the business tax is changed to value-added tax, information technology services pay value-added tax in accordance with the relevant provisions of value-added tax. So what is the scope of the information technology service invoice?
According to the Notice on Piloting the Change of Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries in 8 provinces and cities such as Beijing (Caishui [2012] No.71) and the Notice of Ministry of Finance State Taxation Administration of The People's Republic of China on Piloting the Change of Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries in Shanghai.
(Caishui [2011]1) Item (2) of Article 2 of the Notes on the Scope of Taxable Services stipulates that information technology services refer to the production, collection, processing, processing, storage and provision of information services by using technologies such as computers and communication networks.
Technical service fee refers to the business that the enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge to undertake technical guidance and consultation of the project, provide design documents and technical data, conduct feasibility study, impart technology, train personnel and participate in management according to the requirements of the owner. In order to collect technical service fees from the owner according to the contract or agreement.