1, financial services, refers to the business activities of financial insurance. Including loan services, direct charge financial services, insurance services and financial commodity transfer;
2.R&D and technical services, including R&D services, contract energy management services, engineering exploration services and professional technical services;
3. Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services, business process management services and information system value-added services;
4. Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services;
5. Logistics auxiliary services, including aviation services, port and wharf services, freight passenger station services, salvage and rescue services, loading and unloading services, warehousing services and distribution services.
Modern service industry is a business activity that provides technical and knowledge services around manufacturing industry, cultural industry and modern logistics industry. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, judicial expertise consulting services, radio, film and television services, business support services and other modern service industries;
Financial services: loan services, direct charge financial services, insurance services and financial commodity transfer;
Life service industry: culture and sports, education and medical care, tourism and entertainment, catering and accommodation, daily services for residents and other life services;
Other services, including value-added telecommunications services and sales of intangible assets;
Special circumstances: other tax rates are applicable to the leasing service of modern service industry.
What is the meaning of tax rate?
The tax rate refers to the ratio between the taxable amount of the taxpayer and the amount of the taxable object, and is the legal measure for calculating the taxable amount. The tax rate is directly related to the amount of national fiscal revenue and the weight of taxpayers' burden, reflecting the depth of national taxation and is the core element of the tax system.
Proportional tax rate refers to the same tax object, regardless of the amount of tax, which is generally applicable to the taxation of tax objects such as turnover. The proportional tax rate is characterized by high collection efficiency, but the tax rate is regressive and does not meet the requirements of the principle of fairness.
In specific applications, the proportional tax rate includes single proportional tax rate, amplitude proportional tax rate and differential proportional tax rate (divided into product differential proportional tax rate, industry differential proportional tax rate and regional differential proportional tax rate).
To sum up, general VAT taxpayers sell value-added telecommunications services, financial services, modern services (except rental services), living services and intangible assets (excluding land use rights), and the tax rate is 6%.
Legal basis: Annex 1 of the Notice of the Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui No.2013106) stipulates that the value-added tax rate of 6% is applicable to R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and certification industries.