Technical service fee refers to the business that an enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge to undertake technical guidance and consultation of the project, provide design documents and technical data, conduct feasibility study, impart technology, train personnel, participate in management, and collect technical service fee from the owner according to the contract or agreement.
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, also known as the value-added tax rate. Some modern service industries refer to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services, etc.