2. Providing modern service industry services (except tangible movable property leasing services) with a tax rate of 6%.
Part of modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, etc.
Legal basis: Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration Article 34 When handling tax returns, taxpayers shall truthfully fill in the tax return form and submit the following relevant documents and materials according to different situations:
(1) Financial and accounting statements and their explanatory materials; (2) Contracts, agreements and vouchers related to tax payment; (3) Electronic tax filing data of tax control equipment; (4) the tax administration certificate of overseas business activities and the tax payment certificate in different places; (5) Relevant certification documents issued by domestic and foreign notaries; (6) Other relevant documents and materials required by the tax authorities.