Cai Shui [20 13]No. 106 "Implementation Measures of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Pilot of Changing Business Tax to Value-added Tax"
Attachment 1. Measures for the implementation of the pilot reform of business tax to value-added tax
Information technology services.
Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.
1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services and software testing services.
2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.
3. Information system service refers to the business behavior of providing information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services. Including the network operation services provided by the website for non-owned online games.
4. Business process management service refers to the business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, audit management, tax management, financial payment service, internal data analysis, internal data mining, internal data management, internal data use, call center and e-commerce platform.