The tax classification code of the service fee is: 30499, the tax classification name is: other modern services, the invoicing product name is: modern service fee, and the tax rate is 6%. The tax classification code means that in the upgraded version of the VAT invoice, when a taxpayer issues an invoice, the goods on the invoice should be associated with the tax code approved by the State Administration of Taxation, and the invoice should be issued according to the tax rate and collection rate indicated on the classification code.

"Enterprise Income Tax of the People's Republic of China"

Article 12 When calculating taxable income, the amortization expenses of intangible assets calculated by the enterprise in accordance with regulations are allowed to be deducted .

The following intangible assets shall not be deducted from amortization expenses:

(1) Intangible assets for which self-development expenditure has been deducted when calculating taxable income;

(2) Self-generated goodwill;

(3) Intangible assets unrelated to operating activities;

(4) Other intangible assets that cannot be calculated and deducted from amortization expenses.

Article 13 When calculating taxable income, the following expenditures incurred by an enterprise are treated as long-term deferred expenses and are amortized in accordance with regulations, and are allowed to be deducted:

(1) Already Renovation expenditures for fixed assets with full depreciation;

(2) Renovation expenditures for leased fixed assets;

(3) Major repair expenditures for fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.