1, 304030400000000, conference and exhibition services refer to all kinds of exhibitions and conferences held or arranged for commodity circulation, promotion, exhibitions, economic and trade negotiations, non-governmental exchanges, enterprise exchanges, international exchanges, etc.
2. 30403040100000000, and conference services include international conference services, domestic conference services and conference center services;
3, 30403040200000000, exhibition services include exhibitions held for the Expo, professional and technical products exhibitions, consumer goods exhibitions, cultural products exhibitions, import and export trade exhibitions, general products exhibitions, product ordering exhibitions, etc.
According to the attributes of the tax object, it can be divided into turnover tax, income tax, property tax, resource tax and behavior tax. According to the different positions and functions of taxes in the tax structure, they can be divided into main tax and auxiliary tax. According to the substantive form of tax, it can be divided into material tax and monetary tax.
Article 61 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if a withholding agent fails to set up or keep the account books of tax withheld and remitted, or fails to keep the accounting vouchers and relevant materials of tax withheld and remitted, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.
Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities. Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.
Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.
Ninth tax authorities should strengthen the team building, improve the political and professional quality of tax personnel.
Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.
Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, fail to collect or underpay the tax payable, or abuse their powers to overpay taxes or deliberately make things difficult for taxpayers and withholding agents.