1. What is the tax rate of technical service fee? The tax rate of technical service fee is 6%, which belongs to the modern service industry within the scope of the reform of the camp. It is under the jurisdiction of State Taxation Administration of The People's Republic of China and the tax rate is 6%. Some modern service industries in the "Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax" refer to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services.
Second, what 1. R&D and technical services are included in technical services? R&D and technical services, including R&D services, contract energy management services, engineering exploration services and professional technical services.
2. 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, business process management services and information system value-added services.
(1) Software services refer to business activities that provide software development services, software maintenance services and software testing services.
(2) Circuit design and testing services refer to the business activities of providing design, testing and related technical support services for integrated circuits and electronic circuits.
(3) Information system services refer to providing business activities such as information system integration, network management, website content maintenance, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center, information security service, online antivirus, virtual host, etc.
(4) Business process management services refer to activities that rely on information technology to provide services such as human resource management, financial and economic management, audit management, tax management, logistics information management, business information management and call center.
Three. What subjects does the technical service fee include? The technical service fee is included in the management fee. I would like to remind you that the technical service fee refers to the business that an enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge according to the requirements of the owner, provides design documents and technical data, conducts technical guidance and consultation on the project, conducts feasibility study, teaches technology and participates in management, so as to collect the technical service fee from the owner according to the contract or agreement.