The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. Technical service contract refers to a technical contract in which one party entrusts the other party to put forward an implementation plan to solve specific technical problems such as improving product structure, improving process flow, improving product quality, reducing product cost, protecting resources and environment, realizing safe operation and improving economic benefits.
0.3‰ of the included amount shall be attached to the technical service contract.