R&D and technical services
Including research and development services, technology transfer services, technical consulting services, contract energy management services, engineering survey and exploration services.
Information technology service
Including software services, circuit design and testing services, information system services and business process management services.
Cultural and creative services.
Including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
Logistics auxiliary service.
Including aviation services, port and wharf services, freight passenger station services, salvage and rescue services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
Forensic consulting service.
Including authentication services, authentication services and consulting services.
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Circumstances under which input tax can be deducted:
Value-added tax indicated on the special VAT invoice obtained from the seller.
The value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.
When purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax