What other modern services are there?
Other modern service industries include modern service industry and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, leasing service industry, forensic consulting service industry, radio, film and television service industry and business auxiliary service industry.
Other modern service industries, including photography, hotel accommodation, typing and copying, casual haircut, beauty salon, car wash and laundry, parking lot, lettering portrait, agency service, intermediary service, tourism, temporary operation and other business operations.
What is modern service?
Modern service refers to some business activities that provide high-end technical knowledge services around manufacturing, cultural industries and modern logistics. Modern service industry is mainly supported by modern science and technology, especially information network technology, and based on new business model, service mode and management mode.
Modern service industries include R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio and television services, business support services and other modern service industries.
Modern service industry is usually divided into four categories: productive services, consumer services, public services and basic services.
Among them, producer services, including finance, logistics, e-commerce and telecommunications services, are closely related to national economic growth. Related to people's life and harmonious society are consumer and life service industries, such as catering and tourism. Public service industries include e-government, medical care and education.
What are the tax codes of other modern service charges?
Other modern service fee tax classification codes are: 30499; The tax classification name is: other modern service industries; The commercial names of invoices are "modern service" and modern service fee; The tax rate is 6%.
Tax classification code means that in the upgraded version of VAT invoice, the goods on the taxpayer's face should be associated with the tax code approved by State Taxation Administration of The People's Republic of China, and the invoice should be issued according to the tax rate and collection rate indicated on the classification code.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax, the tax rate of modern service industry items for general taxpayers is 6% (excluding rental services), and the tax rate of small-scale taxpayers is 3%.
What is the VAT rate for leasing services?
1, the general taxpayer's VAT rate for chattel leasing is 13%, and that for real estate leasing is 9%. General taxpayers rent out their real estate acquired before April 30, 2006+2065438, and choose to apply the simple tax calculation method, and calculate the tax payable according to the collection rate of 5%; If the real estate is leased after May 20 16, 1 year, the general tax method shall be applied and the value-added tax shall be calculated and paid at the rate of 9%;
2. For small-scale taxpayers, the levy rate of leased movable property is 3%, and the taxable amount of leased real estate (excluding personal rental housing) is calculated at the levy rate of 5%. Individuals (including individual industrial and commercial households) shall calculate the tax payable according to the levy rate of 5% minus 1.5%.
What does the rental service include?
Leasing services include financial leasing and operating leasing.
Financial leasing mainly includes direct financial leasing; Sale and leaseback; Leveraged lease, etc
Operating leasing includes: light leasing business of sea transportation and dry leasing business of air transportation; Vehicle parking services and road traffic services (including tolls, bridge tolls, tolls, etc. ); Rental of advertising space for real estate or movable property such as airplanes and vehicles to other units or individuals for advertising.