3000000000000000000Service.
3010000000000000000Transportation services.
3010100000000000000Land transportation services.
3010101000000000000Land passenger transportation services.
"Announcement of the State Administration of Taxation on matters related to the qualification determination of general VAT taxpayers in the pilot program of replacing business tax with value-added tax in Shanghai" State Administration of Taxation Announcement No. 65 of 2011:
Pilot taxpayers whose annual sales of taxable services do not exceed 5 million yuan and newly opened businesses may apply to the competent tax authorities for general taxpayer qualifications. For pilot taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall apply for general taxpayer qualification certification:
Have a fixed production and business location. Be able to set up account books in accordance with the unified national accounting system, conduct accounting based on legal and valid vouchers, and provide accurate tax information.
Extended information:
According to the provisions of the "Interim Regulations on Value-Added Tax" and its "Implementation Rules of the Interim Regulations on Value-Added Tax", the identification standards for small-scale businesses
Taxpayers who produce goods or provide taxable services, and taxpayers who are mainly engaged in the production of goods or provide taxable services and also engage in the wholesale or retail of goods.
The annual value-added taxable sales (hereinafter referred to as taxable sales) is less than 500,000 yuan (including the original amount, the same below); "mainly engaged in the production of goods or the provision of taxable services" refers to The taxpayer's annual sales of goods produced or provision of taxable services account for more than 50% of the annual taxable sales.
For taxpayers other than the above provisions, the annual taxable sales are less than 800,000 yuan. Other individuals whose annual taxable sales exceed the standards for small-scale taxpayers are taxed as small-scale taxpayers. Non-enterprise units and enterprises that do not frequently engage in taxable activities may choose to pay taxes as small-scale taxpayers.
Baidu Encyclopedia-Small-scale taxpayers