Value-added telecommunications service tax rate

Value-added telecommunications services, the tax rate is 6%. Value-added telecommunications services are business activities such as providing SMS and MMS services, transmission and application services of electronic data and information, and Internet access services by using fixed networks, mobile networks, satellites, the Internet and cable TV networks. Satellite TV signal transfer business, according to the value-added telecommunications business to pay VAT. Basic telecommunication service is a business activity that provides voice call service by using fixed network, mobile network, satellite and Internet, and rents or sells network elements such as bandwidth and wavelength. Provide basic telecommunication services at the tax rate of 1 1%.

Measures for the Administration of Internet Information Services

Article 7

Engaged in the business of Internet information services, it shall apply to the telecommunications regulatory agencies of provinces, autonomous regions and municipalities directly under the Central Government or the competent information industry department of the State Council for the business license of Internet information services value-added telecommunications services (hereinafter referred to as the business license).

The telecommunications regulatory agencies of provinces, autonomous regions and municipalities directly under the Central Government or the competent department of information industry of the State Council shall complete the examination within 60 days from the date of receiving the application, and make a decision on approval or disapproval. If approved, a business license shall be issued; If it is not approved, it shall notify the applicant in writing and explain the reasons.

After obtaining the business license, the applicant shall go through the registration formalities with the enterprise registration authority with the business license.