Modern service fee belongs to the service fee charged by modern service industry.
Modern service industries are those that do not produce commodities and goods, mainly including information, logistics, finance, accounting, consulting, legal services and other industries. Modern service industry is roughly equivalent to modern tertiary industry. In the report on the establishment of tertiary industry statistics from 65438 to 0985, the National Bureau of Statistics divided the tertiary industry into four levels:
1. Basic services (including communication services and information services).
2 production and market services (including finance, logistics, wholesale, e-commerce, agricultural support services, intermediary and consulting services).
3 personal consumption services (including education, medical care, accommodation, catering, culture and entertainment, tourism, real estate, commodity retail, etc.). ).
4. Public services (including government public management services, basic education, public health, medical care and public information services, etc.). ).
Extended data:
Precautions:
The technical service fee belongs to the modern service industry within the scope of the reform of the camp, which is under the jurisdiction of State Taxation Administration of The People's Republic of China, and the tax rate is 6%.
Article 12 VAT rate:
1. Provide tangible movable property leasing service at the tax rate of 17%.
2. Provide transportation services and postal services at the tax rate of 1 1%.
3. Providing modern service industry services (except tangible movable property leasing services) with a tax rate of 6%.
4. Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have a tax rate of zero.
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