In this case, value-added tax and business tax are calculated and paid according to different business scope. However, VAT must be paid in accordance with the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Industry into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106). Taxable services refer to land transportation services. Waterway transport services, air transport services, pipeline transport services, universal postal services, special postal services, other postal services, research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services.
The remaining items that do not belong to the provisional regulations on value-added tax and the scope of changing business tax to value-added tax shall pay business tax in accordance with the Provisional Regulations of the People's Republic of China on Business Tax.
According to different taxes, they are declared in national tax and local tax respectively.