1, modern service industry, a business activity that provides technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, judicial expertise consulting services, radio, film and television services, business support services and other modern service industries;
2. Financial services, including loan services, direct charge financial services, insurance services and financial commodity transfer;
3. Life service industry, including culture and sports, education and medical care, tourism and entertainment, catering and accommodation, residents' daily services and other life services;
4. Other services, including value-added telecommunications services and sales of intangible assets;
5. Special circumstances include the application of other tax rates to modern service industry leasing services.
People's Republic of China (PRC) tax collection management law
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations. essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.