To issue an invoice for technical service fees: just provide detailed invoicing information; the tax rate for technical service fees is 6%.

The tax rate for service fees: including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, and local water conservancy construction fund 1%.

Service fee invoice is a type of social consumption and is a valid voucher for reimbursement of expenses. It can be used for reimbursement and tax deduction.

Related service industry refers to the business that uses equipment, tools, places, information or skills to provide labor and services to the society. my country's service industry, according to the classification of national economic sectors, refers to part of the tertiary industry, which includes catering, accommodation, tourism, warehousing, storage, leasing, advertising, various agency services, provision of labor services, haircuts, photography, baths and Various technical services, consulting services and other businesses.

Part of the modern service industry refers to business activities that provide technical and knowledge-based services around manufacturing, cultural industries, modern logistics industries, etc. Including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, authentication consulting services, and radio, film and television services.

Extended information:

According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Applicable Value-Added Tax Zero-Rate and Exemption Policies for Taxable Services (Caishui [2011] No. 131) , summarized and explained as follows:

(1) The tax rate for providing leasing services of tangible personal property is 16%.

Note: This article stipulates the applicable value-added tax rate for the provision of tangible movable property leasing services.

① Tangible movable property lease, including tangible movable property financial lease and tangible movable property operating lease.

② The light lease business of ocean transportation and the dry lease business of air transportation belong to the operating lease of tangible movable assets, and the applicable tax rate is the basic VAT rate of 17%.

(2) Providing transportation industry services, the tax rate is 11%.

Note: This article stipulates the applicable value-added tax rate for services in the transportation industry.

The income derived from ocean shipping companies engaged in voyage charter and time charter business, and air transport companies engaged in wet lease business, are taxed according to the transportation industry services, and the applicable tax rate is 10%.

(3) For the provision of modern service industry services (excluding tangible movable property leasing services), the tax rate is 6%.

Note: This article stipulates the applicable value-added tax rate for the provision of some modern service industry services (excluding tangible movable property leasing services).

Some modern service industry services subject to the 6% tax rate include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, and authentication consulting services.

(4) The tax rate for taxable services specified by the Ministry of Finance and the State Administration of Taxation is zero.

Note: This article stipulates zero tax rate for taxable services.

① Applying zero tax rate to taxable services means that taxable services can enter the international market at a price excluding tax, thereby improving the international competitiveness of the city’s export service enterprises and laying the foundation for the deepening of the modern service industry. Development and going global create the conditions. It is of great significance for adjusting and improving my country's export trade structure, especially for promoting service trade exports.

② For the specific scope of taxable services subject to zero tax rate, including international transportation services provided by units and individuals in pilot areas, R&D services and design services provided to overseas units, the value-added tax zero rate is applicable.

Among them: international transportation services refer to:

a. Carrying passengers or goods out of the country;

b. Carrying passengers or goods into the country;< /p>

c. Carrying passengers or goods overseas.

At the same time, the design services provided to overseas entities do not include the design services provided to domestic real estate.

Baidu Encyclopedia-VAT rate