1, financial services, refers to the business activities of financial insurance. Including loan services, direct charge financial services, insurance services and financial commodity transfer;
2.R&D and technical services, including R&D services, contract energy management services, engineering exploration services and professional technical services;
3. Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services, business process management services and information system value-added services;
4. Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services;
5. Logistics auxiliary services, including aviation services, port and wharf services, freight passenger station services, salvage and rescue services, loading and unloading services, warehousing services and distribution services.
The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.
All units and individuals engaged in VAT taxable activities and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold and remit VAT are VAT taxpayers.
Before 1994, foreign-funded enterprises paid consolidated industrial and commercial tax, but they were not VAT taxpayers. However, after State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Notice on the Collection and Management of Foreign-related Tax Value-added Tax on October 6, 65438 (Guo Shui Fa [1993] 138),
(1) The taxpayer sells or imports goods at a tax rate of 13%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at the tax rate of 10%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services at a tax rate of 13%. Taxpayers also engage in goods or taxable services with different tax rates.
Baidu Encyclopedia-VAT rate