What is the tax classification code of service charge?

The service fee tax item classification code is 30499, the tax item classification name is other modern services, the invoiced goods name is modern service fee, and the tax rate is 6%. Tax classification code means that in the upgraded version of VAT invoice, the goods on the taxpayer's face should be associated with the tax code approved by State Taxation Administration of The People's Republic of China, and the invoice should be issued according to the tax rate and collection rate indicated on the classification code.

People's Republic of China (PRC) enterprise income tax

Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.

Amortization expense deduction shall not be calculated for the following intangible assets:

(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;

(2) Self-created goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term deferred expenses, which shall be amortized in accordance with the provisions and allowed to be deducted:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.