Second, technical services:
1. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.
2. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.
The change of business tax to value-added tax refers to the change of taxable items that previously paid business tax. The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden.
Extended data:
Implementation steps of camp reform:
1, the first stage: some industries and some fields 20 12 65438+ 10/0/,taking the lead in implementing the comprehensive reform pilot of transportation and some modern service industries in Shanghai; From September 2065438 1 day to September 20 12 1 day to February 2065438 1 day, the pilot program of camp reform was expanded from Shanghai to Beijing, Jiangsu, Anhui, Fujian, Guangdong, Tianjin, Zhejiang and Hubei in four batches.
2. The second stage: the pilot project of camp reform in some industries will be promoted to the whole country on August 20 13 1 day, and radio, film and television services will be included in the pilot scope; 2065438+65438 in 2004+1 0/0, the railway transportation industry and the postal industry implemented the pilot reform of the camp; 2065438+June, 2004 1 day, the telecommunications industry carried out a pilot reform of the camp.
3. Stage III: From May 20 16/day, all industries will expand the pilot scope to construction, real estate, financial industry and life service industry, and include the value-added tax contained in all enterprises' newly-added real estate into the deduction scope to ensure that the tax burden of all industries will only decrease rather than increase.
Baidu Encyclopedia-VAT Reform