According to the provisions of the Business Tax Items and Rates Table, other agency services that meet the following conditions shall be taxed according to the service industry:
(1) Engage in business activities in the name of the entrusting party, that is, the entrusted party will not advance funds and bear the risks and legal responsibilities of the agency industry when engaging in the entrusted work, and all will be borne by the entrusting party. The entrusted party may also use the official seal and letter of introduction of the entrusting party, but not the invoice of the entrusting party.
(2) Full settlement with the entrusting party, and the entrusting party only charges the handling fee.
Extended data
The tax rates of various taxes in the service industry are as follows:
1, business tax: 5% of the turnover;
2. Urban construction tax: 7% of business tax;
3. Education surcharge: 3% of business tax;
4. Local education surcharge: 2% of business tax;
5. Enterprise income tax: the tax rate increases by the amount. According to the Provisional Regulations on Enterprise Income Tax, the enterprise income tax rate is 33%, and there are two preferential tax rates. The annual taxable income is 354.38+million yuan, and the tax rate is 27%. If the taxable income is less than 30,000 yuan, the tax rate is 18%.
The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate of foreign-funded enterprises is 30%, and there is 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
Reference source: Baidu Encyclopedia? Service Items
People's Republic of China (PRC) the State Council? Provisional Regulations of the People's Republic of China on Business Tax