2. Information technology services: refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.
3. Cultural and creative services: including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
4. Logistics auxiliary services: including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
5. Tangible movable property leasing services: including tangible movable property financing leasing and tangible movable property operating leasing.
Extended data
VAT rate after business tax is changed to VAT:
According to the Notice on Adjusting the VAT Rate (Caishui [2065438+08] No.32):
In order to improve the value-added tax system, the relevant policies for adjusting the value-added tax rate are hereby notified as follows:
1. Taxpayers engaged in VAT taxable sales or imported goods, and the original tax rates were 17% and 1 1%, and the tax rates were adjusted to 16% and 10% respectively. ?
Two, taxpayers to buy agricultural products, the original application of 1 1% deduction rate, the deduction rate is adjusted to 10%.
3. If the taxpayer purchases agricultural products for the production, sale or entrusted processing of goods, and the tax rate is 16%, the input tax shall be calculated according to the deduction rate of 12%.
4. For the export goods for which the tax rate of 17% and the export tax rebate rate of 17% were originally applicable, the export tax rebate rate shall be adjusted to 16%. For export goods and cross-border taxable activities that were originally subject to the 1 1% tax rate and the export tax rebate rate was 1 1%, the export tax rebate rate was adjusted to 10%.
Five, foreign trade enterprises in July 20 18 3 1 year to export the goods involved in Article 4, the cross-border taxable behavior involved in Article 4, at the time of purchase, according to the tax rate before VAT adjustment, the export tax rebate rate before adjustment; If VAT has been levied at the adjusted tax rate at the time of purchase, the adjusted export tax rebate rate shall be implemented.
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