1. Value-added tax: Value-added tax is an indirect tax, which is levied in production and sales, and calculated according to the percentage of value-added products or services. Many areas of modern service industry need to pay value-added tax, such as software development and consulting services.
2. Enterprise income tax: Enterprise income tax is a tax paid by the company according to its actual annual profit. Some modern service industries, such as financial services and real estate development, often need to pay enterprise income tax.
3. Personal income tax: Personal income tax is based on personal income, which is applicable to income obtained by individuals engaged in paid professional activities in China or income obtained by non-resident individuals from China. In the modern service industry, many freelancers and individual industrial and commercial households have to pay personal income tax.
4. Resource tax: Resource tax is mainly applicable to oil, natural gas, urban water supply and other industries, and is levied for the use of scarce natural resources in the production, processing and storage of these industries. Some of these modern service industries may also need to pay resource taxes, such as rare earth mining and mining development.
In short, the modern service industry involves a wide range of tax items, and enterprises need to declare clearly according to their own business activities. For tax issues, it is recommended that you consult a professional tax consultant or tax agency to obtain more accurate and reasonable information.