A: In the current tax law, all 2 are labor services. As follows:

20/20 10000000000000 processing service refers to the business of processing goods by entrustment, that is, the entrusting party provides raw materials and main materials, and the entrusting party manufactures the goods according to the requirements of the entrusting party and collects processing fees. Including rare earth smelting and separation products processing services, garbage disposal, sludge treatment and disposal services, sewage treatment services, industrial waste gas treatment services and other processing services.

201010000000000000 The processing service of rare earth smelting separation products refers to the processing service of separating various rare earth products by wet smelting.

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201030000000000000 sewage treatment service refers to the treatment of sewage (including urban sewage and industrial wastewater) to reach the direct discharge limit in the pollutant discharge standard for urban sewage treatment plants (GB 189 18-2002) or the corresponding national or local water pollutant discharge standard. Among them, urban sewage refers to the domestic sewage of urban residents, the drainage of government agencies, schools, hospitals, commercial service institutions and various public facilities, as well as the industrial wastewater and initial rainwater allowed to be discharged into the urban sewage collection system. Industrial wastewater refers to the wastewater and waste liquid produced in the process of industrial production that are not allowed to be discharged into the urban sewage collection system. sewage disposal

20/KLOC-20 1040000000000000 Industrial waste gas treatment service refers to the pretreatment of waste gas produced in factories, workshops and other industrial places to make it meet the national waste gas emission standards. Industrial waste gas treatment

20105000000000000 Other processing services refer to processing services other than rare earth smelting and separation products, garbage disposal, sludge treatment and disposal services, sewage treatment services and industrial waste gas treatment services.

2020000000000000000 Repair and replacement service refers to the business of repairing damaged and damaged goods and restoring them to their original state and function. Repair, repair, repair

2030000000000000000 Productive services provided by oil and gas field enterprises for the production of crude oil and natural gas refer to the services that occur in a series of production processes of oil and gas field enterprises for the production of crude oil and natural gas, from geological survey, exploration and development to the sale of crude oil and natural gas (for details, please refer to Notes on the Taxation Scope of Productive Services of VAT). Geological exploration, oil and gas production, offshore oilfield construction and oilfield capital construction.

20400000000000000000 Mining, mining, cutting, crushing, sorting and washing of mineral resources include mining, mining, cutting, crushing, sorting and washing of mineral resources. Mineral mining, mineral excavation, mineral sorting, mineral washing.