The tax rate for R&D and technical services is 6%. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. According to the law, the value-added tax rate of modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services is basically around 6%.
Legal objectivity:
Article 2 of the Provisional Regulations on Value-added Tax: (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is17%; (2) Taxpayers sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1, grain, edible vegetable oil, edible salt and other agricultural products; 2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products; 3, books, newspapers, magazines, audio-visual products, electronic publications; 4, feed, fertilizer, pesticides, agricultural machinery, agricultural film; 5. Other goods specified by the State Council; (3) Taxpayers sell labor services and intangible assets at a tax rate of 6%, except as otherwise provided in items 1, 2 and 5 of this article; (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.