Annex I of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Scope of Changing Business Tax to VAT (Caishui [20 13] 106) stipulates that units and individuals providing transportation, postal services and some modern service industries (hereinafter referred to as taxable services) in People's Republic of China (PRC) (hereinafter referred to as taxpayers providing taxable services) shall pay VAT in accordance with these measures.
Part of modern service industry refers to 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, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services. Among them, judicial expertise consulting services include identification services, judicial expertise services and consulting services. Consulting service refers to the business activities of providing and planning information or suggestions on finance, taxation, law, internal management, enterprise operation and process management.
Agency bookkeeping and translation services are subject to VAT according to "consulting services".