What is the tax classification code of the communication tax invoice?

According to the Tax Classification Code attached to the Notice of State Taxation Administration of The People's Republic of China on Launching the Pilot Work of Tax Classification Coding for Goods and Services (Guo Shui Zong Han [20 16] No.56), the tax classification coding related to the communication industry mainly includes the following contents:

3030000000000000000000 Telecommunication business 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, wireless electromagnetic systems or photoelectric systems.

teleservice

3030/3030 10000000000000 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.

Basic telecommunications

30301010000000000 Voice call service Voice call 30301020000000000 Renting or selling network element 30302000000000000 Value-added telecommunication service refers to providing short message and multimedia message service by using fixed network, mobile network, satellite, Internet and cable TV network.

Value-added telecommunications

3030201000000000000 SMS and MMS service, MMS service 30302020000000000 Electronic data and information transmission and application service 303020300000000000 Internet access service Internet access 30302040000000000 Radio and TV signal transmission service. 3030299000000000 Other value-added telecommunications services refer to value-added telecommunications services other than SMS and MMS services, transmission and application services of electronic data and information, Internet access services and radio and television signal transmission services.