Legal analysis: After the business tax is changed to value-added tax, the 6% technical service fee includes the fees charged by professional technicians, experts, professors or managers with certain technical expertise and knowledge to undertake technical guidance and consultation, provide design documents and technical data, conduct feasibility study, impart technology, train personnel and participate in management. The technical service fee belongs to the modern service industry within the scope of the reform of the camp and is under the jurisdiction of State Taxation Administration of The People's Republic of China, also known as the value-added tax rate. Some modern service industries refer to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, forensic consulting services and radio, film and television services.
Legal basis: Article 22 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.