1, financial services, refers to the business activities of financial insurance. Including loan services, direct charge financial services, insurance services and financial commodity transfer;
2.R&D and technical services, including R&D services, contract energy management services, engineering exploration services and professional technical services;
3. Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services, business process management services and information system value-added services;
4. Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services;
5. Logistics auxiliary services, including aviation services, port terminal services, freight passenger station services, salvage services, loading and unloading services, warehousing services and distribution services;
6, judicial expertise consulting services, including certification services, judicial expertise services and consulting services;
7, radio and television services, including radio and television programs (works) production services, distribution services and broadcast (including screening, the same below) services;
8. Business auxiliary services, including enterprise management services, brokerage services, human resources services and security protection services;
9. Other modern service industries refer to modern service industries other than R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, forensic consulting services, radio, film and television services and business auxiliary services;
10. Life service refers to all kinds of service activities provided to meet the daily needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.
Second, the Ministry of Finance? Annex to the Notice of State Taxation Administration of The People's Republic of China Municipality on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Caishui [2016] No.36) Implementation Measures for the Pilot Reform of Business Tax to VAT;
Article 15 VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
Extended data:
All units and individuals engaged in VAT taxable activities and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold and remit VAT are VAT taxpayers.
Before 1994, foreign-funded enterprises paid consolidated industrial and commercial tax, but they were not VAT taxpayers. However, after State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Notice on the Collection and Management of Foreign-related Tax Value-added Tax on October 6, 65438 (Guo Shui Fa [1993] 138),
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.
But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific criteria are as follows:
Production taxpayers, the annual VAT taxable sales of 500,000 yuan;
Wholesale, retail and other non-productive taxpayers, the annual VAT taxable sales of 800,000 yuan.
Small-scale taxpayer
Small-scale taxpayers are taxpayers whose annual sales do not meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not often engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after their applications are approved.
Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted.
The VAT rate of small-scale taxpayers selling goods or taxable services is 3%.
general taxpayer
In addition, for productive taxpayers, this standard can be relaxed to 300,000 yuan if their accounting is sound, but for non-productive commercial enterprises, no matter whether their accounting is sound or not, they must meet the standard before they can be recognized as ordinary taxpayers.
In addition, since 1999, the state has forced the promotion of tax-controlled tankers and prohibited the production and sale of non-tax-controlled tankers. Therefore, State Taxation Administration of The People's Republic of China issued Guoshuihan [20065438+0] No.882 on February 3.
The Notice on Taxing Gas Stations by General VAT Taxpayers stipulates that since June 65438+ 10/day, 2002, all gas stations engaged in the sale of refined oil products, regardless of whether their scale is up to standard or not and whether their accounting is sound, will be recognized as general taxpayers.
An enterprise that has been recognized as a general taxpayer will not be disqualified as a general taxpayer even if its taxable sales in a certain year fail to meet the standard if it does not commit the following acts.
Falsely issuing special VAT invoices or stealing, cheating or refusing to pay taxes;
Failing to file tax returns for three consecutive months or six consecutive months without justifiable reasons;
Failing to keep and use special VAT invoices and tax control devices as required, resulting in serious consequences.
Baidu Encyclopedia-VAT rate