Service industry.
What industries does the modern service industry include?
1.R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services and engineering exploration services.
2.R&D service refers to the business activities of research and experimental development of new technologies, new products, new processes or new materials and their systems, and technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technologies.
3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.
4. Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.
5. Engineering exploration service refers to the business activities of field investigation of topography, geological structure and underground resources before mining and engineering construction.
How to calculate the deduction of 15% for taxpayers in life service industry?
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Defining the Policy of Value-added Tax Deduction for Life Service Industry (Announcement No.87 of the Ministry of Finance and State Taxation Administration of The People's Republic of China No.2019) III. Taxpayers in the life service industry shall accrue the additional deduction in the current period according to 15% of the deductible input tax in the current period. For the input tax that cannot be deducted from the output tax according to the current regulations, no additional deduction shall be accrued; If the input tax has been accrued and deducted according to 15% and transferred out according to regulations, the input tax shall be reduced and deducted accordingly in the current period when the input tax is transferred out. The calculation formula is as follows:
Accrual and deduction in current period = deductible input tax in current period × 15%.
Deduction plus deduction in current period = balance of new deduction at the end of last period+new deduction in current period-deduction plus deduction in current period.
What industry does a financial services technology company belong to? Financial service technology companies familiar with life, such as Alipay and WeChat, belong to the service industry in essence, not the financial industry. If the financial personnel work in a financial services technology company, they should also know the contents of the accounts of such companies. This website has a detailed introduction.