Agency industry: refers to the business that customers handle entrusted matters, including purchasing and selling goods on commission, acting as an agent for import and export, introducing services and other agency services.
Purchasing and selling goods on a commission basis refers to the business of purchasing and selling goods on a commission basis, settling accounts according to the actual purchase and sale amount, and collecting handling fees.
Acting as an import and export agent refers to accepting entrustment to engage in the import and export business of goods or services.
Referral service refers to the business in which an intermediary agency introduces both parties to discuss transactions or other matters.
Other agency business refers to the business entrusted to handle other matters other than the above matters.
The newspaper distribution business of financial brokerage industry and postal department is not taxed according to this tax item.
Hotel industry: refers to the business of providing accommodation services.
Catering industry: refers to the business of providing catering and catering places at the same time and providing catering services to customers.
Services provided by restaurants, restaurants and their catering establishments to customers in the form of entertaining themselves while eating and singing and dancing activities should be taxed under the item of "entertainment".
Tourism: refers to the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists.
Warehouse industry: refers to the business leasing industry that uses warehouses, freight yards or other places to store and keep goods on behalf of customers; Refers to the business of transferring premises, houses, articles, equipment or facilities to others for use within the agreed time.
Financial leasing is not taxed according to this tax item.
Advertising: refers to the use of books, newspapers, magazines, radio, television, movies, slides, road signs, neon lights, light boxes and other forms to introduce goods, business services, cultural and sports programs or announcements, statements and other things for publicity and provide related services and business.
Other service industries: refers to service businesses other than the above-mentioned businesses. Such as bathing, hairdressing, dyeing hair, photography, fine arts, painting, writing, typing, carving, calculation, testing, testing, recording, copying, printing, design, drawing, surveying and mapping, exploration, packaging, consulting, etc.
Aviation exploration, drilling (drilling) hole exploration and blasting exploration are not paid according to this tax item.