Business agency service tax rate

Modern service industry refers 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, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.

According to the first item of Article 15 in the attachment 1 636 of Caishui Document No.0/kloc-0, the modern service industry belongs to the taxable behavior of taxpayers except the second, third and fourth items of this article, and the applicable tax rate is 6%, and the cross-border sales tax rate is zero.

According to Item 15 of Article 1 of Annex 2 of Caishui No.201636, if the domestic buyer withheld and remitted the value-added tax for overseas units and individuals, the value-added tax shall be withheld and remitted at the applicable tax rate.