According to Article 12 of Annex/KLOC-0 of the Notice on Launching the Pilot Tax Policy of Changing Business Tax to VAT in Transportation Industry and Some Modern Service Industries (Caishui [20 1 3] No.37), the VAT rate is:
(1) Providing tangible movable property leasing services at the tax rate of 17%.
(2) Provide transportation services at the tax rate of 1 1%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.
(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.
Software service belongs to "information technology service" in some modern service industries, which refers to the business behavior of providing software development service, software consulting service, software maintenance service and software testing service.