Transportation and modern service industries have changed to VAT. That is 1+6.
Transportation refers to four kinds of transportation services: land, water, air and pipeline.
The six major industries of modern service industry 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.
Modern service sector: changed to 6% (including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services 17%, verification consulting services).
20 1 1 With the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued the pilot scheme of changing business tax into value-added tax. 20 12 65438+ 10 1 Carry out a pilot project of changing business tax to value-added tax in Shanghai transportation industry and some modern service industries. At this point, the tax reform of goods and services has begun. From August 20 12 to the end of the year, the State Council expanded the pilot program of camp reform to 1 0 provinces and cities, starting in September. By August 20 13 1 day, the scope of "camp reform" will be extended to the whole country for trial implementation. The State Council presided over the the State Council executive meeting on February 4th, 65438, and decided to include the railway transportation and postal services in the pilot project of changing business tax into value-added tax from 20 14 1. At this point, the transportation industry has all been included in the scope of business tax reform. From June 20 14 1 day, the telecommunications industry will be included in the pilot scope of changing business tax into value-added tax.
Pilot industries:
(1) Transportation industry: including land, water, air and pipeline transportation services where business tax is changed to value-added tax.
(2) Some modern service industries [mainly some productive service industries]
1, R&D and technical services
2. Information technology services
3. Cultural and creative services (design services, advertising services, conference and exhibition services, etc.). )
4. Logistics auxiliary services
5. Tangible movable property leasing service
6. Forensic consulting services
Industries not included for the time being: construction, real estate, finance and insurance, and life service.
Taxpayers whose annual sales of taxable services exceed the standard set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (5 million) are general taxpayers, while taxpayers who do not exceed the standard are small-scale taxpayers.
According to the provisions of the pilot scheme of changing business tax to value-added tax, the tax rate of 1 1% is applicable to transportation and construction, 17% is applicable to leasing tangible movable property, and 6% is applicable to other service industries.