Legal analysis: The tax rate of R&D and technical services, information technology services and cultural and creative services is usually 6%. General taxpayers are engaged in camp reform: the tax rate is 6%: telecommunications services: value-added telecommunications services: financial services: loan services, direct charging financial services, insurance services, and financial commodity transfer. Modern service industry: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, judicial expertise consulting services, radio, film and television services, business auxiliary services, and other modern life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services. Sales of intangible assets: transfer of technology, trademarks, copyrights, goodwill, natural resources and other intangible assets.
Legal basis: Article 15 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax;
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(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 of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(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.