The technical service fee belongs to the modern service industry within the scope of reform and is under the jurisdiction of State Taxation Administration of The People's Republic of China. The tax rate is 6%.
Caishui [2065438+03]/Annex KLOC-0/06 1 Pilot Implementation Office for Changing Business Tax to VAT
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.
Article 12 VAT rate: (1) Providing tangible movable property leasing services at the rate of 17%.
(2) Providing transportation services and postal services at the tax rate of 1 1%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.
(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.
Article 13 The collection rate of value-added tax is 3%.
What are the service fees for the service industry?
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 classification of national economic industries, 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, various technical services and consulting services.
The taxation scope of service industry includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
Service tax rate: including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, and local water conservancy construction fund 1%.
How do technology companies charge for technical services?