Service industry.

What industries does modern service industry include?

1, R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services and engineering exploration services.

2. R&D service refers to the business activities of research and experimental development of new technologies, new products, new processes or new materials and their systems, and the technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technologies.

3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.

4. Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.

5. Engineering survey and exploration service refers to the business activities of field investigation on topography, geological structure and underground resources before mining and engineering construction.

How to calculate the taxpayer's deduction 15% in life service industry?

Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Policy of Adding and Deducting Value-added Tax for Life Service Industry (Announcement No.87 of the Ministry of Finance and the State Administration of Taxation No.2019) III. Taxpayers in life service industry shall accrue the current adding and deducting amount according to 15% of the current deductible input tax. For the input tax that cannot be deducted from the output tax according to the current regulations, the adding and deducting amount shall not be accrued; If the input tax has been accrued and deducted according to 15%, and the input tax is transferred out according to regulations, the input tax should be reduced and deducted accordingly in the current period when the input tax is transferred out. The calculation formula is as follows:

Accrual and deduction in current period = deductible input tax in current period × 15%

Current deductible plus deduction = balance of added deduction at the end of last period+added deduction in current period-current deduction plus deduction.

What industry does a financial services technology company belong to? Financial service technology companies familiar with life, such as Alipay and WeChat, belong to the category of service industry in essence, which is not the financial industry. If financial personnel work in financial service technology companies, they should also know the contents of such companies' accounts. This website has a detailed introduction.