1。 Producer service industry, also known as producer service industry, theoretically refers to the market-oriented intermediate input service, which can be used immediately.
Non-final consumption services for further production of goods and services. So the tax rate for leasing services is 6%? Xiamiandian
Is the rental service tax rate 6%? I hope I can help you.
2. Providing modern service industry services (except tangible movable property leasing services) with a tax rate of 6%.
Part of modern service industry refers to providing technology and knowledge around manufacturing industry, cultural industry and modern logistics industry.
Business activities of the service. Including research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services,
Tangible movable property leasing service, judicial consulting service.
(1) R&D and technical services.
R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services,
Engineering survey and exploration services.
1.R&D service refers to the research and test of new technologies, new products, new processes or new materials and their systems.
Published business activities.
2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.
3. Technical consulting service refers to providing feasibility demonstration, technical prediction and special technical investigation for specific technical projects.
legal ground
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1:Implementation Measures for the Pilot Project of Changing Business Tax to VAT;
Article 15:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36): Annex1:Implementation Measures for the Pilot Reform of Business Tax to VAT.
Article 16: The collection rate of value-added tax is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.