What modern service industry items does the modern service industry tax include?

The tax items of modern service industry include nine items, which actually include cultural and creative services, logistics auxiliary services, information technology services, forensic consulting services, radio, film and television services, research and development and technical services, business auxiliary services, leasing services and other modern services. The above are the contents included in the tax items of modern service industry.

What is tax?

Tax items, also called taxes, are the actual tax items required by the tax law. The main purpose of setting tax items is to better establish the scope of a certain tax and stipulate the breadth of tax payment. All goods or income that fall within the listed tax items are taxable objects, and on the contrary, they are non-taxable objects. There are two main ways to define taxes:

1. enumeration method: set tax items according to the business scope or income items of taxable objects, and divide multiple sub-items under tax items when necessary. The enumeration method is characterized by clear boundaries, which is conducive to grasping, but the disadvantage is that it is not easy to find when there are too many tax items;

2. Induction: designing tax items according to the types of tax objects, that is, designing tax items according to product categories or fields. The characteristics of induction are few tax items and easy to find; The drawback is that the tax items are too thick, which is not conducive to reflecting national policies. Therefore, when setting tax items, these two methods are usually used at the same time.

This paper mainly writes about the relevant knowledge points contained in the tax items of modern service industry, and the content is for reference only.