2. The taxation scope of service industry invoices mainly includes: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry and other service industries. The service industry business tax rate is 5%.
3. Receipt and purchase of invoices refers to the units and individuals (hereinafter referred to as taxpayers) that have gone through tax registration according to law and obtained tax registration certificates. In the purchase and sale of goods, providing or accepting business services and engaging in other business activities, it is necessary to apply for the use of invoices to the competent tax authorities where its production and operation are located, and go through the relevant ticket purchase procedures.
4. Taxpayers shall go through the formalities of receiving and purchasing invoices with the competent tax authorities with the tax registration certificate, the identity certificate of the agent and the special stamp for invoices made according to the style specified by the competent tax authorities in the State Council. The competent tax authorities shall, according to the business scope and scale of taxpayers, confirm the types, quantities and methods of receiving and purchasing invoices, and issue invoice receiving and purchasing books.