The business of providing labor and services to the society by using equipment, tools, places, information or skills. China's service industry, according to the classification of national economic industries, refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services.
The taxation scope of service industry includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.