1. selling and importing goods: selling goods means transferring the ownership of goods in China for a fee; Imported goods are taxable goods imported by customs declaration.
2. Sales and processing, repair and replacement services: commissioned processing; An industry that repairs damaged and damaged goods to restore their original state and function.
Second, the sales service of the camp reform
1. Selling transportation services: transporting people or goods to their destinations by means of transportation.
2. Sales of postal services: refers to mail delivery, postal remittance, confidential communication and postal agency services provided by China Post Group Corporation and its subordinate postal enterprises.
3. Telecom service sales: telephone service and Internet access service.
4. Selling construction services: engineering services; Installation service; Maintenance service; Decoration services and other construction services.
5、? Financial service sales: loan service; Direct charge financial services; Insurance services; Financial commodity transfer service.
6. Selling modern services: R&D and technical services; Information technology services; Cultural and creative services; Logistics auxiliary services; Lease service; Forensic consulting services; Radio, film and television services; Business auxiliary services; Other modern services.
7. Sales and living services: cultural and sports services; Education and medical services; Tourism and entertainment services; Catering and accommodation services; Provide daily services for residents; Other life services.
Three. Sale of intangible assets: the business activity of transferring the ownership or use right of intangible assets.
4. Real estate sale: the business activity of transferring the ownership of real estate.
Extended data
Change business tax to VAT rate.
1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 1 1% (transportation industry).
The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.
The overall tax burden of the reform pilot industries will not increase or decrease. For industries that currently collect VAT, whether in Shanghai or other regions, the input tax for purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly.
Among the1.2000 pilot enterprises, for 35000 general taxpayers, due to the introduction of VAT deduction, compared with the full collection of the original business tax, the tax burden will be reduced or even greatly reduced; For 85,000 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform.
2. What is the tax rate after the business tax is changed to value-added tax?
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.
In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.
3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.
Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes and the Internet to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising planning, design, production, release, broadcast, publicity and display.
Baidu Encyclopedia-VAT