The tax rate for providing modern services (excluding tangible movable property leasing) here is 6%, that is to say, only the general taxpayer of value-added tax (the sales of taxable services for a continuous period of 12 months reach more than 500, that is, the general taxpayer) can apply the tax rate of 6%, and if it does not reach 5 million yuan, the tax rate of 3% can be applied, and the original general taxpayer of value-added tax can apply 6% regardless of whether the sales of taxable services reach 5 million yuan.
Policy basis: Caishui [20 13]No. 106