1.R&D and technical services: the tax rate for R&D services and professional technical services is 6%.
2. Information technology service industry: the tax rate for software service industry and information system service industry is 6%.
3. Business process management service: According to the specific service content, the tax rate is 6% or 1 1%.
Tax rate refers to the ratio between tax amount and tax basis. It is an index to measure the level of tax burden, the ratio of tax amount divided by tax object, and reflects the depth of tax collection.