In 2022, the service tax rate was 6%. The tax rate of service industry needs to be determined according to the specific situation. If it is a VAT taxpayer, it is generally paid at the rate of 6%, and personal business tax is not paid. After the reform of the camp, the general taxpayer of value-added tax adopts the tax rate of 6%.
Second, analyze the details
Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills. The tax scope of this tax item mainly includes agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. Service industry refers to the industry in the era of electronic information. Generally speaking, service industry refers to the collection of production departments and enterprises engaged in service products. Compared with other industrial products, service products have the characteristics of intangibility, non-storability and the simultaneity of production and consumption. With the increase of modern service industry, the competitive pressure is gradually increasing, coupled with the high profits of modern service industry, there is no ticket expenditure, and the corporate tax burden is huge. After the reform of the camp, every industry has a corresponding VAT rate problem. At present, the value-added tax rate of general taxpayers in China's service industry is 6%. If the enterprise does not have enough input invoice deduction, then the enterprise needs to pay 6% of its actual turnover.
3. What is the development trend of service industry now?
The development trend of the service industry is as follows:
1, the role of service industry in promoting the economy is increasingly obvious, highlighting the importance of service industry. The growth rate of tertiary industry is the fastest, faster than that of primary industry and secondary industry, and faster than that of GDP. Service industry can create higher economic efficiency, thus promoting accelerated economic development;
2. The continuous innovation and development of the service industry has spawned many new formats and models, which have played a positive role in stimulating domestic demand and solving employment problems. The rapid development of e-commerce has promoted the continuous evolution of retail business model. The retail industry has spawned many innovative models, such as door-to-door service, fresh e-commerce, short video e-commerce, social e-commerce, and live e-commerce. It has played a very important role in epidemic prevention and control and promoting consumption. It has improved the effective supply of the original short-board areas such as culture, education and medical care, provided a good solution to solve the supply area and urban-rural balance problems in these areas, and brought innovation impetus to these industries;
3. The service industry itself is in the process of continuous reform and innovation. In recent years, the state has intensively introduced a series of policies related to the service industry, including more than 40 individual promotion policies in specific areas of the service industry, such as science and technology services, big data, health, pension, sports, tourism, logistics, and e-commerce.