Financial products and services refer to projects that provide monetary credit types and services; Financial services refer to satisfying customers' needs in handling various businesses through the labor of employees of financial institutions, including employees' service awareness, service etiquette, service discipline, service quality and service efficiency. Financial auxiliary services refer to some equipment and facilities to realize financial services, such as service means, environment, conditions for providing business, financial and economic intelligence and information to customers, etc.
What does the financial services industry include:
1. Business tax is calculated and paid according to the financial taxable income such as interest, and the tax rate is 5%.
2. Urban construction tax is calculated and paid according to the payable business tax and urban construction tax rate (urban construction tax rate: 7% for cities, 5% for counties, and 1% for cities and counties).
3. The education surcharge is calculated and paid with business tax at the rate of 3%.
4. Stamp duty: the loan contract shall be sealed at 0.5 ‰ of the loan amount, the business account book and bookkeeping fund account book shall be sealed at 0.5 ‰ of the total paid-in capital and capital reserve, and then the additional amount shall be sealed, and each other account book shall be sealed in 5 yuan.
5. Enterprise income tax shall be paid in advance monthly (quarterly) at the rate of 25% according to the actual profit, and shall be settled at the end of the year, with overpayment and underpayment.
According to the document of State Taxation Administration of The People's Republic of China on the full implementation of the reform of the camp, loan services belong to the financial industry, and all taxpayers who get the income from loan services are taxpayers who should pay value-added tax. The VAT rate applicable to general taxpayers is 6%, and the VAT collection rate for small-scale taxpayers is 3%.
The characteristics of modern financial services include:
1, modern financial services are mainly intangible projects;
2. The contractual relationship between financial institutions and customers;
3. There is no difference in the services of financial institutions;
4. The extensiveness of the service field of financial institutions;
5. Decentralization of customers of financial institutions;
6. Balance the goals of financial institutions for many years.
In a broad sense, financial service means that the whole financial industry plays its multiple functions of promoting economic and social development. Specifically, financial services refer to various services provided by financial institutions to customers through business activities, including financing and investment, savings, credit, settlement, securities trading, commercial insurance, financial information consultation and so on.
Financial agency service belongs to business auxiliary service. _ _ _ _ financial service institutions are mainly engaged in the business promotion of insurance companies, banks and _ _ companies, and their business involves the promotion of insurance wealth management products, stock trading, bank wealth management products and so on. And get a certain percentage of sales commission according to their own business volume. Financial services include banking, securities (stocks, bonds, futures), insurance and asset management. It can be said that relying on the development of these four services, Singapore has established its position as an Asian financial center, shipping center and trade center.