1, basic living materials, such as water, electricity, natural gas, primary agricultural products, etc. ;
2, transportation, postal services, basic telecommunications services, construction;
3. Real estate leasing, including land use right leasing;
4. Real estate transfer, including land use rights.
Second, the tax rate is low, at 6%
1, modern service industry (except leasing service industry)
2. Value-added telecommunications services
3. Financial services
4. Life service
5, sales of intangible assets (except the transfer of land use rights)
3. Small-scale taxpayers pay VAT at the rate of 3%.
Extended data:
The scope of levying VAT instead of business tax is as follows:
I. Scope of solicitation
The change from business tax to value-added tax mainly involves transportation and some modern service industries;
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation. ?
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
2. The business tax shall be changed to the value-added tax rate.
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.
In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.
3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.
Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements.
Including advertising planning, design, production, release, broadcast, publicity and display.
Baidu Encyclopedia-VAT