Modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. These include research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries. General taxpayers provide modern service industry services (except tangible movable property leasing services), and the tax rate is 6%. If it is necessary to add taxable service tax items, taxpayers should first apply to the competent tax authorities for tax approval, and then add tax items in the anti-counterfeiting tax control system according to the tax approval notice. Under different circumstances, the tax rate of each taxpayer is different. 1, the general taxpayer's 0% levy rate is applicable to import and export goods; 2. The applicable industries of the general taxpayer's 6% levy rate include modern service industry, R&D and technical service industry; 3. The general taxpayer 1 1% levy rate is applicable to land transportation including railway and waterway transportation; etc

Legal basis: According to Article 15 of Document No.36 (20 16), the VAT rate is:

(1) Taxpayer's taxable behavior, with the tax rate of 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 of11%;

(3) Providing tangible movable property leasing services at the tax rate of17%;

(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.