1. The technical service fee belongs to the modern service industry within the scope of the reform of the camp, and is under the jurisdiction of State Taxation Administration of The People's Republic of China, with a tax rate of 6%;
2. Technical services include R&D and technical services. R&D and technical services, including R&D services, contract energy management services, engineering exploration services and professional technical services. Information technology services. Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services, business process management services and information system value-added services.
(1) Software services refer to business activities that provide software development services, software maintenance services and software testing services;
(2) Circuit design and testing services refer to the business activities of providing design, testing and related technical support services for integrated circuits and electronic circuits.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" twenty-first.
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.
Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.
Measures for the administration of invoices shall be formulated by the State Council.
Article 22
The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.
No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.