1, modern service industry includes the following tax items:
(1) R&D and technical services. Including research and development services, technology transfer services, technical consulting services, contract energy management services, engineering survey and exploration services;
(2) Information technology services. It is a business activity that produces, collects, processes, processes, stores, transports, retrieves and utilizes information by using technologies such as computers and communication networks, and provides information services;
(3) Cultural and creative services. Including design services and trademark copyright transfer services;
(4) Logistics auxiliary services. Including aviation services, port and wharf services, freight passenger station services, salvage and rescue services, etc.
2. Legal basis: Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
2. What are the ways to clean up tax items?
1, enumeration method. Set tax items according to the business scope or income items of the tax object, and divide multiple subheads under the tax items when necessary. The boundary of enumeration method is clear, which is beneficial to grasp. The disadvantage is that it is not convenient to find too many tax items;
2. induction. Design tax items according to the type of tax object, that is, design tax items according to product category or field. Inductive tax items are few and easy to find; The drawback is that the tax items are too thick, which is not conducive to reflecting national policies.