What tax item does the design service belong to?
Design service belongs to modern service. The change of modern service industry to value-added tax mainly includes the following categories: consulting: professional technical consulting, information technology consulting, legal accounting consulting; Advertising category: advertisements designed, produced, published and broadcast; Agent: cargo transportation, etc. 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, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.