II. Incorporate telecommunication services into the scope of taxable services stipulated in the document Caishui [20 13] 106. The specific scope of taxable services is annotated as:?
Telecom industry refers to the business activities of providing voice call service, sending, transmitting, receiving or applying electronic data and information such as images and short messages by using various communication network resources such as wired and wireless electromagnetic systems or photoelectric systems. Including basic telecommunications services and value-added telecommunications services. ?
Basic telecommunications services refer to the business activities of providing voice call services by using fixed networks, mobile networks, satellites and the Internet, as well as the business activities of renting or selling network elements such as bandwidth and wavelength. ?
Value-added telecommunications services refer to the use of fixed networks, mobile networks, satellites, the Internet and cable TV networks to provide short message and multimedia message services, electronic data and information transmission and application services, Internet access services and other business activities. Satellite TV signal transfer business, according to the value-added telecommunications business to pay VAT. ?
Three. Provide basic telecommunication services at the tax rate of 1 1%. Provide value-added telecommunications services at a tax rate of 6%. ?