According to the law map, the tax rate of modern service industry is 6%. After the tax rate reform of general taxpayers is changed from business tax to value-added tax, those who originally had to pay business tax will now pay value-added tax, which will be increased by 6% (modern service industry) and 1 1% (transportation industry). The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services. Legal basis: Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on the Application of Zero VAT Rate and Tax Exemption Policy to Taxable Services in Pilot Areas Units and individuals in the pilot areas provide taxable services with zero VAT rate, and report to the tax authorities in charge of tax refund for VAT exemption or exemption on a monthly basis. The specific management measures shall be formulated separately by State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC).