Consulting the service fee and service industry, and what enterprises can invoice. The service fee is the fee charged by the service industry after providing you with a certain business, and the invoice is some non-VAT services. The tax rate of service charge is based on the total price, which is different from value-added tax.
Service industry refers to the business of providing labor services to the society by using equipment, tools, places, information or skills. According to the industry classification of national economy, China's service industry refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing and various technical services and consulting services.
Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.
Article 6 Any unit or individual may report any violation of laws and regulations on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate.