2, service industry refers to the use of equipment, tools, places, information or skills to provide services or services to the society. China's service industry, according to the classification of national economic industries, 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.
3. The taxation scope of service industry includes: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry and other service industries.