Modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. These include research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries. General taxpayers provide modern service industry services (except tangible movable property leasing services), and the tax rate is 6%. If it is necessary to add taxable service tax items, taxpayers should first apply to the competent tax authorities for tax examination and approval, and then add tax items in the anti-counterfeiting tax control system according to relevant laws. Under different circumstances, the tax rate of each taxpayer is different.
What is the business tax rate and tax item of service industry?
The tax scope of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
(1) Non-vessel shipping business is subject to business tax according to the tax items of service industry-agency industry.
(2) The financial brokerage industry is not taxed according to this tax item, which belongs to the taxation scope of "financial insurance".
(3) The Examination Center of the Ministry of Education and its directly affiliated units cooperate with industry authorities (or associations), overseas educational examination institutions and provincial educational institutions to carry out examination business, which is essentially agency business, and business tax is levied according to the tax item of "service agency industry".
To sum up, if the service industry is taxed, the tax rate of 6% is applicable. On the basis of current standard VAT rate 17% and low VAT rate 13%, two low VAT rates 1 1% and 6% are added. The tax rate of 17% is applicable to tangible movable property rent, 1 1% is applicable to transportation and construction, and 6% is applicable to other modern service industries.
Legal basis: According to Article 15 of the VAT Reform and Tax System, the VAT rate is:
(a) taxpayers engaged in taxable activities, in addition to the provisions of items (2), (3) and (4) of this article, the tax rate is 6%.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, and transferring land use rights at the tax rate of11%;
(3) Providing tangible movable property leasing services at the tax rate of17%;
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.