1, public transport service.

Public transport services, including ferry, bus, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. Shuttle refers to the land transportation service that transports passengers according to a fixed route, operates at a fixed time and stops at a fixed station.

2. The animation script writing, image design, background design, animation design, shot segmentation, animation production, shooting, line drawing, coloring, picture synthesis, dubbing, soundtrack, sound synthesis, editing and subtitle production provided by the recognized animation enterprises for the development of animation products.

Compression transcoding (for network animation, mobile phone animation format adaptation) services, as well as the transfer of domestic animation copyright (including animation brand, image or content authorization and re-authorization).

3. Film screening services, warehousing services, loading and unloading services, distribution services, cultural and sports services.

4. Operating lease services provided by tangible movable property acquired before the pilot reform of the camp.

5. Incorporate the tangible movable property lease contract that has not been completed before the pilot reform of the camp. ?

Construction service

1. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor.

Providing construction services in the form of contractor refers to the construction services that the construction party collects labor, management fees or other expenses without purchasing the materials needed for the construction project or only purchasing auxiliary materials.

2. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this project.

A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.

3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.

The old construction project refers to the construction project with the contract commencement date indicated in the construction permit before 2065438+April 30, 2006; (2) The construction project with the commencement date indicated in the construction project contract before April 30, 2006+2065438 has not obtained the building construction permits.

4. If the general taxpayer provides construction services across counties (cities) and the general tax calculation method is applied, the tax payable shall be calculated based on the total price and extra-price expenses obtained. Taxpayers shall, after withholding tax at the rate of 2% at the place where construction services occur, declare and pay tax to the competent tax authorities where the institution is located according to the balance after deducting the total subcontract price and out-of-price expenses paid.

5. If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the tax payable shall be calculated at the tax rate of 3% with the sales amount as the balance of the total price and the extra-price expenses after deducting the subcontract.

Taxpayers shall, after paying taxes in advance in the place where construction services occur according to the above tax calculation method, file tax returns with the competent tax authorities where the institution is located.

6. Small-scale taxpayers who provide construction services across counties (cities) in the pilot taxpayers (hereinafter referred to as small-scale taxpayers) shall calculate the tax payable at the tax rate of 3% based on the total price and the balance of extra-price expenses obtained after deducting subcontracting.

Taxpayers shall, after paying taxes in advance in the place where construction services occur according to the above tax calculation method, file tax returns with the competent tax authorities where the institution is located. ?

Sell real estate

1. When general taxpayers sell real estate (excluding self-construction) acquired before April 30, 20 16, they can choose to apply the simple tax calculation method. The sales amount is the balance after deducting the original purchase price of the real estate or the pricing when acquiring the real estate, and the tax payable is calculated at the tax rate of 5%.

Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

2. General taxpayers who sell self-built real estate before April 30, 2006+2065438 can choose to apply the simple tax calculation method, and calculate the tax payable at the tax rate of 5% with the total price and extra-price expenses obtained as the sales amount. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

3. When the general taxpayer sells the real estate (excluding self-construction) acquired after May of 1 20 16, the general tax calculation method is applicable, and the taxable amount is calculated based on the total price and extra-price expenses obtained. The taxpayer shall deduct the original purchase price of the real estate or the price at the time of obtaining the real estate from the total price and extra-price expenses obtained.

After paying taxes in advance at the place where the real estate is located at the withholding rate of 5%, the tax declaration shall be made to the competent tax authorities where the institution is located.

4. General taxpayers selling their self-built real estate after May 1 6, 201day, should apply the general tax calculation method, and calculate the taxable amount based on the total price and extra expenses obtained. Taxpayers should pay taxes in advance at the location of the real estate at the rate of 5% according to the total price and extra-price expenses obtained, and then file tax returns with the competent tax authorities where the institution is located.

5. Small-scale taxpayers selling their acquired (excluding self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) shall take the total price and extra-price expenses obtained minus the original purchase price of the real estate or the balance after acquiring the real estate as the sales amount, and calculate the taxable amount at the tax rate of 5%.

Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

6. Small-scale taxpayers selling their own real estate should take the total price and other expenses as sales, and calculate the tax payable at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

7. General taxpayers of real estate development enterprises can choose to apply the simple tax calculation method when selling old real estate projects developed by themselves, and pay taxes at the rate of 5%.

8, small-scale taxpayers in the real estate development enterprises, sales of self-developed real estate projects, according to the tax rate of 5%.

9. Real estate development enterprises shall prepay the value-added tax at the rate of 3% when they pre-sell the developed real estate projects.

10, individual industrial and commercial households selling and buying houses shall be exempted from value-added tax in accordance with the provisions of Article 5 of Annex 3, Transitional Policy Provisions for Changing Business Tax to Value-added Tax. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

1 1. Other individuals sell their purchased (self-built) real estate (excluding their purchased houses), and the sales amount is the balance of all the purchase price and extra-price expenses minus the original purchase price of the real estate or the appraised price when purchasing the real estate, and the taxable amount is calculated at the tax rate of 5%. ?

Real estate management leasing service

1. Ordinary taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. The taxpayer rents out the real estate acquired before April 30, 2006, which is not in the same county (city) as the place where the institution is located.

After paying taxes in advance in the place where the real estate is located according to the above-mentioned tax calculation method, you should go through the tax declaration with the competent tax authority where the institution is located.

2. General taxpayers of highway enterprises can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3% when collecting the tolls of vehicles starting in expressway before the pilot.

Expressway, which started construction before the pilot, refers to expressway, where the contract commencement date indicated on the relevant construction permit certificate is before 2065438+April 30, 2006.

3. If the general taxpayer leases 1, the real estate acquired after May 2065438 is not in the same county (city) as the place where the institution is located, it shall pay the tax in advance at the place where the real estate is located at the withholding rate of 3%, and then file a tax return with the competent tax authority where the institution is located.

4. Small-scale taxpayers renting their real estate (excluding personal rental houses) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

5. Taxable amount shall be calculated at the tax rate of 5% if other individuals rent acquired real estate (excluding housing).

6. If an individual rents a house, the tax payable shall be calculated at the tax rate of 5% minus 1.5%. ?

Extended data

No value-added tax items are levied.

1. The railway transport services and air transport services provided free of charge according to the national instructions belong to the public welfare services stipulated in Article 14 of the Pilot Implementation Measures.

2. Deposit interest.

3. The insurance money obtained by the insured.

4, the real estate department or its designated institutions, provident fund management center, development enterprises and property management units to collect residential special maintenance funds.

5. In the process of asset reorganization, all or part of physical assets and their associated creditor's rights, liabilities and labor force are transferred to other units and individuals through merger, division, sale and replacement, which involves the transfer of real estate and land use rights.

Baidu Encyclopedia-Provisions on matters related to the pilot project of changing business tax to value-added tax