Providing taxable services (4 items in the transportation industry and 6 items in some modern service industries)
Temporarily refers to water transportation services, land transportation services, air transportation services, pipeline transportation services, R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and authentication consulting services.
Transportation industry
The transportation industry refers to the business activities that use transportation tools to deliver goods or passengers to their destinations and transfer their spatial location. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.
1. Land transportation services
Land transportation services refer to transportation business activities that transport goods or passengers by land (overground or underground), including road transportation, cable car transportation, and ropeway transportation. and other land transportation, excluding railway transportation for the time being.
2. Water transportation services
Water transportation services refer to transportation business activities that transport goods or passengers through natural, artificial waterways or ocean waterways such as rivers, lakes, and rivers.
The voyage charter and time charter business of ocean transportation belong to water transportation services.
Voyage chartering business refers to the business in which ocean shipping companies complete the transportation tasks of a specific voyage for the charterer and collect charter fees.
Time charter business refers to an ocean shipping company leasing a ship equipped with operators to others for a certain period of time. During the lease period, it is at the lessee's disposal. Regardless of whether it is operated or not, the lessee will be charged a rental fee on a daily basis. All fixed expenses incurred are borne by the shipowner.
Entities and individuals that provide ship agency services and are entrusted by ship owners, ship operators or ship lessees to collect transportation service income from the transportation service recipient or the transportation service recipient’s agent shall be in accordance with the waterway regulations. Transport services are subject to VAT.
3. Air transportation services
Air transportation services refer to transportation business activities that transport goods or passengers through air routes.
The wet leasing business of air transportation belongs to air transportation services.
Wet leasing business refers to an air transport company leasing an aircraft equipped with crew to others for a certain period of time. During the lease period, it is at the lessee’s disposal. Regardless of whether it is operated or not, the lessee will be charged according to certain standards. Lease fees and fixed expenses incurred are all borne by the lessee.
4. Pipeline transportation services
Pipeline transportation services refer to the transportation business activities of transporting gas, liquid, and solid substances through pipeline facilities.
Note: Railway transportation services are not included in the scope of this pilot program of replacing business tax with value-added tax, and business tax will still be levied in accordance with the current business tax regulations.
Partial modern service industry
Partial modern service industry refers to business activities that provide technical and knowledge-based services around manufacturing, cultural industries, modern logistics industries, etc.
1. Lease of tangible movables
Leasing of tangible movables includes financial leases of tangible movables and operating leases of tangible movables.
Financial leasing of tangible movable assets refers to the leasing business activities of tangible movable assets with the characteristics of financing and ownership transfer. That is, the lessor purchases tangible movable property and leases it to the lessee according to the specifications, models, performance and other conditions required by the lessee. During the contract period, the ownership of the equipment belongs to the lessor, and the lessee only has the right to use it. After the rent is paid off at the end of the contract, the lessee A person has the right to acquire ownership of tangible personal property by purchasing it at its residual value. Regardless of whether the lessor sells the residual value of tangible personal property to the lessee, it is a finance lease.
Operation leasing of tangible movable property refers to business activities that transfer items, equipment and other tangible movable property to others for use within an agreed period of time without changing the ownership of the leased property.
The light leasing business of ocean transportation and the dry leasing business of air transportation belong to the operating lease of tangible movable assets.
Bare leasing business refers to an ocean shipping company leasing a ship to others for use within an agreed period of time, without staffing operators, and does not bear the costs incurred during the transportation process, but only charges a fixed rental fee. business activities.
Dry leasing business refers to an air transport company leasing an aircraft to others for use within an agreed period of time without manning a crew or bearing all costs incurred during transportation, and only charges a fixed lease fee. business activities.
2. R&D and technical services (5 items)
R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services, and engineering survey and exploration services .
(1) R&D services refer to business activities that conduct research and experimental development on new technologies, new products, new processes or new materials and their systems.
(2) Technology transfer services refer to business activities that transfer the ownership or use rights of patented or non-patented technologies.
(3) Technical consulting services refer to business activities such as providing feasibility studies, technical predictions, special technical investigations, analysis and evaluation reports, and professional knowledge consulting for specific technical projects.
(4) Contract energy management service refers to an energy-saving service company and an energy-using unit agreeing on energy-saving goals in the form of a contract. The energy-saving service company provides necessary services, and the energy-saving unit pays the energy-saving service company's investment in terms of energy saving results. and its business activities with reasonable remuneration.
(5) Engineering survey and exploration services refer to business activities that conduct on-site investigation of terrain, geological structures, and underground resource reserves before mining and engineering construction.
3. Information technology services (4 items)
Information technology services refer to the use of computers, communication networks and other technologies to produce, collect, process, process, store and transport information. , retrieve and utilize, and provide business activities of information services. Including software services, circuit design and testing services, information system services and business process management services.
(1) Software services refer to business activities that provide software development services, software consulting services, software maintenance services, and software testing services.
(2) Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.
(3) Information system services refer to the provision of information system integration, network management, desktop management and maintenance, information system applications, basic information technology management platform integration, information technology infrastructure management, data centers, and hosting Center, security service business behavior.
(4) Business process management services refer to business activities that rely on computer information technology to provide services such as human resources management, financial and economic management, financial payment services, internal data analysis, call centers and e-commerce platforms. .
4. Cultural and creative services (5 items)
Cultural and creative services include design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
(1) Design services refer to business activities that convey plans, planning, and assumptions through visual, textual and other forms. Including industrial design, modeling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning, etc.
(2) Trademark copyright transfer services refer to the business activities of transferring trademarks, goodwill and copyrights.
(3) Intellectual property services refer to business activities that deal with intellectual property affairs. Including agency, registration, appraisal, evaluation, certification, consulting, and retrieval services for patents, trademarks, copyrights, software, and integrated circuit layout designs.
(4) Advertising services refer to the use of books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to provide customers with goods, The business activities of operating service projects, cultural and sports programs, or announcements, statements and other entrusted matters to publicize and provide related services. Including advertising planning, design, production, release, broadcast, publicity, display, etc.
(5) Conference and exhibition services refer to the business activities of various exhibitions and conferences organized for commodity circulation, promotion, display, economic and trade negotiations, non-governmental exchanges, corporate communication, international exchanges, etc.
5. Logistics auxiliary services (8 items)
Logistics auxiliary services, including aviation services, port terminal services, freight and passenger terminal services, salvage and rescue services, cargo transportation agency services, Customs declaration services, warehousing services and loading and unloading services.
(1) Aviation services, including aviation ground services and general aviation services.
(2) Port terminal services refer to port ship dispatching services, ship communication services, channel management services, channel dredging services, lighthouse management services, navigation mark management services, ship piloting services, tally services, system Business activities that provide services to ships include unmooring services, berthing and moving services, maritime ship oil spill removal services, water traffic management services, professional ship cleaning and disinfection testing services, and ship oil leakage prevention services.
(3) Freight and passenger terminal services refer to cargo stowage services, transportation organization services, transfer services, vehicle dispatching services, and ticketing services provided by freight and passenger terminals (excluding railway transportation) and vehicle parking services and other business activities.
(4) Salvage and rescue services refer to business activities that provide ship personnel rescue, ship property rescue, water rescue and shipwreck and sunken object salvage services.
(5) Cargo transportation agency service refers to accepting the entrustment of the consignee or consignor of goods, in the name of the consignor or in its own name, without directly providing goods transportation services. Handle cargo transportation and related business procedures for the client.
(6) Customs declaration agency service refers to business activities that accept the entrustment of consignors and consignors of import and export goods and handle customs declaration procedures on their behalf.
(7) Warehousing services refer to the business activities of using warehouses, freight yards or other places to store and keep goods on behalf of customers.
(8) Loading, unloading and handling services refer to the business of loading, unloading and moving goods between means of transportation, between loading and unloading sites, or between means of transportation and loading and unloading sites using loading and unloading handling tools or human or animal power. Activity.
6. Assurance consulting services (3 items)
Assurance consulting services include certification services, assurance services and consulting services.
(1) Certification services refer to units with professional qualifications using testing, inspection, measurement and other technologies to prove that products, services, and management systems comply with relevant technical specifications and the mandatory requirements or standards of relevant technical specifications. business activities.
(2) Attestation services refer to business activities in which units with professional qualifications authenticate the economic activities and relevant data of the client and issue probative opinions. Including accounting, taxation, asset appraisal, lawyers, real estate land appraisal, and project cost verification.
(3) Consulting services refer to providing and planning information or suggestions on finance, taxation, legal, internal management, business operations and process management.
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