The tax rates for services are as follows:
1, the general taxpayer's 0% levy rate is applicable to import and export goods;
2. The applicable industries of the general taxpayer's 6% levy rate include modern service industry, R&D and technical service mining;
3. The general taxpayer 1 1% levy rate is applicable to land transportation including railway and waterway transportation; Wait a minute.
To sum up, modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics.
1 includes modern service industries such as R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, and business support services. General taxpayers provide modern service industry services at a tax rate of 6%. If it is necessary to add taxable service tax items, taxpayers should first apply to the competent tax authorities for tax approval, and then add tax items in the anti-counterfeiting tax control system according to the tax approval notice. Under different circumstances, the tax rate of each taxpayer is different.
Legal basis:
Provisions on matters related to the pilot reform of business tax to value-added tax (15)
Applicable tax rate of withholding tax and value-added tax.
If the domestic buyer withheld and remitted the value-added tax for overseas units and individuals, the value-added tax shall be withheld and remitted at the applicable tax rate.
( 16)
Other regulations.
1. If a pilot taxpayer sells telecommunication services and gives away goods such as subscriber identification cards and telecommunication terminals or telecommunication services, it shall separately calculate the total price and extra-price expenses, and calculate and pay the value-added tax according to their respective applicable tax rates.
2. The taxable behavior of oil and gas field enterprises is subject to the VAT rate stipulated in the Pilot Implementation Measures, and it is no longer applicable to the VAT rate stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing (Caishui [2009] No.8).