Taxable services refer to services whose income should be taxed according to law. Individuals or groups provide services to other individuals or institutions, and their income should be taxed according to law, that is, taxable services are provided. However, the services provided by individuals or collectives to others are not taxable services within the family or in other occasions where taxes are not required according to law.
Business tax is changed to taxable services: construction, finance and insurance, culture and sports, entertainment and service industries transfer intangible assets to sell real estate. (Small-scale taxpayers 3%, 5%, general taxpayers 16%, 1 1% or 6%).
Extended data:
Change business tax to VAT rate:
1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 1 1% (transportation industry).
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. What is the tax rate after the business tax is changed to value-added tax?
According to the actual tax burden of business tax in the pilot industries, the value-added tax rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%.
Modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%- 10%.
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 goods, commercial services and cultural and sports programs provided to customers in the form of books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes and the Internet.
Or it is a business activity that entrusts announcements, statements and other matters to carry out publicity and provide related services. Including advertising planning, design, production, release, broadcast, publicity and display.
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