According to the Notice on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services (Caishui [2065 438+06] 140No.), "XII. Intangible assets such as R&D and technical services, information technology services, judicial consulting services, sales technology, copyright, etc. Ordinary taxpayers in non-enterprise units can choose the simple tax calculation method and pay VAT at the rate of 3%.
..... seventeen. In addition to the policies stipulated in Article 17, this notice shall be implemented as of May 1 day, 2065438.
……"