Technical service tax rate:
According to the third point of Item (1) of Article 3 of the Notice of State Taxation Administration of The People's Republic of China Ministry of Finance on Incorporating Railway Transportation and Postal Industry into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106), technical consulting service refers to providing feasibility study, technical prediction, technical test, technical training, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.
According to Item (3) of Article 12 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106), the tax rate is 6%.
Sales software tax rate:
According to the nature of the enterprise, the applicable tax rate of the software sold by the enterprise is divided into the following two types: one is the general taxpayer with the corresponding tax rate of 13%, and the other is the small-scale taxpayer with the applicable tax rate of 3% or 1%. In addition, the general VAT taxpayers of software sales enterprises sell their own software products, and after the VAT is levied at the rate of 13%, the part with the actual VAT tax burden exceeding 3% will be refunded immediately.
Technical services include seven aspects:
1. information service: technical service institutions should establish long-term and stable contact with representative users, get users' opinions and requirements on products in time, and guide users to use and maintain products correctly.
2. Installation and debugging service: Install and debug products on site (or instruct users) according to users' requirements.
3. Maintenance services: Maintenance services are generally divided into regular and irregular categories. Regular technical maintenance is the service work according to the maintenance categories specified in the product maintenance plan and service items. Non-scheduled maintenance refers to the maintenance services that need to be provided due to accidents during the transportation and use of products.
4. Supply service: provide users with related spare parts and wearing parts of products.
5. Testing service: the testing, inspection and monitoring work carried out to make the products run effectively according to the design regulations, as well as the required special instruments and meters. Due to the increasing workload of testing services and more and more special instruments, testing services tend to establish various comprehensive or professional testing centers.
6. Technical document service: provide users with product manuals, operating instructions, maintenance manuals, design data of wearing parts and spare parts and other relevant technical documents.
7. Training service: training operation and maintenance personnel for users. The training content is mainly to explain the working principle of the product and help users master the operation technology and maintenance common sense. Sometimes practical training can be carried out on the simulator of the product or on the physical object.