2. Telecommunication business: refers to the business activities of providing voice call services, sending, transmitting, receiving or applying electronic data and information such as images and short messages by using various communication network resources such as wired, wireless electromagnetic systems or photoelectric systems. Including basic telecommunications services and value-added telecommunications services.
3. Modern service industry: refers to the 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, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.
4. Life service: refers to various 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.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.