1. Sales Service
Sales Service refers to the provision of transportation services, postal services, telecommunications services, construction services, financial services, modern services, and life services.
(I) Transportation service.
Transportation service refers to business activities that use transportation tools to deliver goods or passengers to their destinations and transfer their space locations. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.
1. Land transportation service.
Land transportation service refers to the transportation business activities of transporting goods or passengers by land (above or underground), including railway transportation services and other land transportation services.
(1) Railway transportation service refers to the transportation business activities of transporting goods or passengers through railways.
(2) Other land transportation services refer to land transportation business activities other than railway transportation. Including road transport, cable car transport, cableway transport, subway transport, urban light rail transport, etc.
The management fee charged by the taxi company to taxi drivers who use the company's own taxi shall be paid VAT according to the land transportation service.
2. Water transportation service.
Water transportation service refers to the transportation business activities of transporting goods or passengers through natural and artificial waterways such as rivers, rivers, lakes, and rivers.
The process and future rental business of water transportation is a water transportation service.
process rental business refers to the business in which a transportation company completes the transportation task of a specific voyage for the charterer and collects a rental fee.
period lease business refers to the business in which the transport company leases a ship equipped with operators to others for a certain period of time, and waits for the lessee to dispatch during the lease period. Regardless of whether it is operating or not, the lessee will collect the lessee on a day's basis, and the fixed expenses incurred are borne by the ship owner.
3. Air transport services.
air transportation service refers to the transportation business activities of transporting goods or passengers through air routes.
The wet rental business of air transportation is an air transportation service.
wet rental business refers to the business in which the air transport company leases aircraft equipped with crew to others for a certain period of use, and waits for the lessee to dispatch during the lease period. Regardless of whether it is operating or not, the lessee will charge the lessee with a certain standard, and the fixed expenses incurred will be borne by the lessee.
Aerospace transportation services shall be paid VAT according to air transportation services.
Aerospace Transportation Service refers to the business activity of launching satellites, space probes and other space vehicles into space orbit using rockets and other carriers.
4. Pipeline transportation service.
pipeline transportation service refers to the transportation business activities that transport gas, liquid and solid substances through pipeline facilities.
No transport means of transportation business shall be paid VAT according to transportation services.
No-transport vehicle carrier business refers to the business activities in which the operator signs a transportation service contract with the shipper as the carrier, collects freight fees and assumes the carrier's responsibility, and then entrusts the actual carrier to complete the transportation service business activities.
(II) Postal service.
postal service refers to the business activities of China Post Group Corporation and its affiliated postal enterprises to provide basic postal services such as mail delivery, postal remittance and confidential communications. Including postal universal service , postal special services and other postal services.
1. Universal postal service.
universal postal service refers to the delivery of letters, parcels and other mail, as well as business activities such as stamp issuance, newspapers and postal remittance.
letters refer to letters, prints, postage seal cards, unnamed letters and postal parcels, etc.
package refers to an independently packaged item delivered to a specific individual or unit according to the name address on the package. Its weight does not exceed 50 kilograms, the size of any side does not exceed 150 cm, and the total length, width and height does not exceed 300 cm.
2. Special postal service.
special postal service refers to business activities such as the usual letters, confidential communications, blind readings and the delivery of relics of revolutionary martyrs.
3. Other postal services.
Other postal services refer to business activities such as postal albums and postal agency.
(III) Telecommunications service.
Telecommunication service refers to business activities that use various communication network resources such as wired and wireless electromagnetic systems or optoelectronic systems to provide voice call services, and transmit, transmit, receive or apply electronic data and information such as images and text messages. Including basic telecommunications services and value-added telecommunications services.
1. Basic telecommunications services.
basic telecommunications services refer to business activities that use fixed networks, mobile networks, satellites, and the Internet to provide voice call services, as well as business activities that rent or sell network elements such as bandwidth and wavelength.
2. Value-added telecommunications services.
value-added telecommunications service refers to the use of fixed network, mobile network, satellite, Internet, and cable TV networks to provide SMS and MMS services, electronic data and information transmission and application services, Internet access services and other business activities.
satellite TV signal landing transfer service shall be paid in accordance with the value-added telecommunications service.
(IV) Construction services.
Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment, facilities, etc., and other engineering activities. Including engineering services, installation services, repair services, decoration services and other construction services.
1. Engineering Services.
engineering service refers to the engineering operations of newly built and renovated various buildings and structures, including the installation or installation of various equipment or pillars and operating platforms connected to the building, as well as various kilns and metal structure engineering operations.
2. Installation service.
installation service refers to the assembly and placement of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other various equipment and facilities, including the installation of workbenches, ladders, and railings connected to the installed equipment, as well as the insulation, anti-corrosion, insulation, paint and other engineering operations of the installed equipment.
Installation fees, initial installation fees, account opening fees, capacity expansion fees and similar charges collected by operators of landline telephones, cable TVs, broadband, water, electricity, gas, heating, etc. from users shall be paid VAT according to the installation service.
3. Repair service.
Repair service refers to engineering operations that repair, reinforce, maintain and improve buildings and structures to restore their original use value or extend their service life.
4. Decoration service.
Decoration service refers to engineering operations that modify and decorate buildings and structures to make them beautiful or have specific uses.
5. Other construction services.
Other construction services refer to various engineering services other than the above-mentioned engineering operations, such as drilling (well drilling), demolition of buildings or structures, leveling landscaping, dredging (excluding waterway dredging), building translation, scaffolding, blasting, mine perforation, peeling and cleaning of surface attachments (including rock layers, soil layers, sand layers, etc.).
(V) Financial services.
Financial services refer to business activities that operate financial insurance. Including loan services, direct fee financial services, insurance services and financial commodity transfers.
1. Loan service.
loan refers to business activities that use the fund loan with others to obtain interest income.
Income obtained from various occupation and lending funds, including interest (prime guarantee income, remuneration, capital occupation fees, compensation, etc.) during the holding period of financial commodities (including maturity)), interest income from credit card overdraft interest income, interest income from buying and selling financial commodities, interest income collected from margin trading, as well as interest and interest income obtained from financing after-sales leaseback, foreign exchange deposit, penalty interest, bill discount, loan transfer and other businesses, VAT will be paid according to the loan service.
Financing after-sales leaseback refers to the business activity in which the lessee sells the assets to the enterprise engaged in financing after the purpose of financing, and the enterprise engaged in financing after the enterprise engaged in financing after the lessee rents out the assets to the lessee.
fixed profit or guaranteed profit collected from investment in cash shall be paid in accordance with the loan service.
2. Direct fee for financial services.
Direct fee financial services refer to business activities that provide related services and charge fees for monetary finance and other financial services. Including providing services such as currency exchange, account management, electronic banking, credit cards, letters of credit, financial guarantees, asset management, trust management, fund management, financial trading venue (platform) management, fund settlement, fund clearing, financial payment and other services.
3. Insurance service.
insurance service refers to the commercial insurance act in which the insured pays insurance premiums to the insurer according to the contract, and the insurer bears the liability for compensation for property losses caused by the accidents stipulated in the contract, or bears the liability for payment of insurance when the insured dies, is disabled, or reaches the age, term and other conditions stipulated in the contract. Including life insurance services and property insurance services.
Personal insurance service refers to insurance business activities that take the lifespan and body of a person as the subject matter of insurance.
Property insurance service refers to insurance business activities that take property and its related interests as the subject matter of insurance.
4. Transfer of financial commodities.
Financial commodity transfer refers to the business activities that transfer ownership of foreign exchange, securities, non-commodity futures and other financial commodities.
Other financial commodity transfers include the transfer of various asset management products such as funds, trusts, and wealth management products and various financial derivatives.
(VI) Modern service.
Modern service refers to business activities that provide technical and knowledge services around manufacturing, cultural industries, modern logistics industries, etc. Including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, forensic consulting services, radio, film and television services, business auxiliary services and other modern services.
1. R&D and technical services.
R&D and technical services, including R&D services, contract energy management services, engineering survey and exploration services, and professional technical services.
(1) R&D service, also known as technology development service, refers to business activities that conduct research and experimental development on new technologies, new products, new processes or new materials and their systems.
(2) Contract energy management service refers to business activities in which the energy-saving service company and the energy-saving unit agree on energy-saving goals in the form of a contract, the energy-saving service company provides necessary services, and the energy-saving unit pays the energy-saving service company's investment and reasonable remuneration with energy-saving effect.
(3) Engineering survey and exploration services refer to business activities that conduct on-site investigations on the terrain, geological structure, and underground resource accumulation before and after mining and engineering construction.
(4) Professional technical services refer to special technical services such as meteorological services, earthquake services, marine services, surveying and mapping services, urban planning, environmental and ecological monitoring services.
2. Information technology services.
Information technology service refers to business activities that use computers, communication networks and other technologies to produce, collect, process, process, store, transport, search and utilize information, and provide information services. Including software services, circuit design and testing services, information system services, business process management services and information system value-added services.
(1) Software service refers to business activities that provide software development services, software maintenance services, and software testing services.
(2) Circuit design and testing services refer to business activities that provide integrated circuit and electronic circuit product design, testing and related technical support services.
(3) Information system service refers to providing information system integration, network management, website content maintenance , desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center, information security services, online antivirus, virtual hosting and other business activities. Including the website's online operation services for non-owned online games.
(4) Business process management services refer to activities such as human resources management, financial and economic management, audit management, tax management, logistics information management, business information management and call center services provided by information technology.
(5) Information system value-added service refers to information technology services provided to users by using information system resources.Including data processing, analysis and integration, database management, data backup, data storage, disaster recovery services, e-commerce platforms, etc.
3. Cultural and creative services.
Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services.
(1) Design service refers to business activities that convey plans, planning, and ideas through text, language, pictures, sound, vision, etc. Including industrial design, internal management design, business operation design, supply chain design, styling design, clothing design, environmental design, graphic design, packaging design, animation design, online game design, display design, website design, mechanical design, engineering design, advertising design, creative planning, printing and posting pictures, etc.
(2) Intellectual property services refer to business activities that handle intellectual property affairs. Including registration, identification, evaluation, certification and search services for patents, trademarks, copyrights, software, and integrated circuit layout designs.
(3) Advertising service refers to business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to promote and provide related services for customers' products, business services, cultural and sports programs, announcements, statements, etc. Including the release, broadcast, promotion, display, etc. of advertising agencies and advertisements.
(4) Conference and exhibition services refer to business activities of various exhibitions and conferences held or organized for commodity circulation, promotion, display, economic and trade negotiation, private exchanges, corporate communication, international exchanges, etc.
4. Logistics auxiliary services.
logistics auxiliary services, including aviation services, port and terminal services, freight passenger station services, salvage and rescue services, loading and unloading and handling services, warehousing services and collection and delivery services.
(1) Aviation services, including aviation ground services and general aviation services.
Aviation ground service refers to business activities of airlines, airports, civil aviation administrations, terminals, etc. to navigation and other labor ground services provided by domestic and foreign aircraft or other aircraft that sail or stay at domestic airports. Including passenger safety inspection services, apron management services, airport waiting hall management services, aircraft cleaning and disinfection services, air flight management services, aircraft takeoff and landing services, flight communication services, ground signal services, aircraft safety services, aircraft runway management services, air traffic management services, etc.
General aviation service refers to business activities that provide flight services for professional work, including aerial photography, aviation training, aviation surveying, aviation exploration, aviation forest protection, aviation hanging sprinklers, aviation rainfall, aerial meteorological detection, aviation ocean monitoring, aviation science experiments, etc.
(2) Port terminal service refers to business activities that provide services to ships, ship communication services, waterway management services, waterway dredging services, lighthouse management services, navigation beacon management services, ship pilotage services, cargo services, cable removal services, mooring and mooring services, offshore ship oil spill removal services, water traffic management services, professional ship cleaning and disinfection testing services and prevention of oil leakage services for ships.
The port facility security fee collected by the port facility operator is subject to VAT in accordance with the port terminal service.
(3) Freight passenger station service refers to the business activities provided by freight passenger stations to provide cargo loading services, transportation organization services, mid-to-transfer services, vehicle dispatching services, ticketing services, cargo packaging and sorting, railway line use services, railway bus service, railway cruise special train sending services, railway arrival and transit services, railway vehicle programming services, vehicle transport services, railway contact network services, railway locomotive traction services and other business activities.
(4) Salvage and rescue services refer to business activities that provide ship personnel rescue, ship property rescue, water rescue and shipwreck sinkhole salvage services.
(5) Loading, unloading and handling services refer to business activities in which loading, unloading and handling goods are loading, unloading and handling goods between transport tools, between loading and unloading sites, or between transport tools and loading and unloading sites.
(6) Warehousing service refers to the business activities of storing and storing goods on behalf of customers using warehouses, freight yards or other places.
(7) Collection and delivery service refers to the business activities that accept the sender's entrustment and complete the receipt, sorting and delivery services of letters and parcels within the promised time limit.
Receiver service refers to the business activity of collecting letters and parcels from the sender and transporting them to the distribution center in the same city.
sorting service refers to the business activities in which the service provider classifies and distributes letters and parcels in its distribution center.
delivery service refers to the business activity of the service provider delivering letters and parcels to recipients in the same city from its distribution center.
5. Rental service.
leasing services, including financial leasing services and operating leasing services.
(1) Financing leasing service refers to leasing activities with financing nature and ownership transfer characteristics. That is, the lessor purchases tangible movable or real estate to the lessee according to the specifications, models, performance and other conditions required by the lessee. The ownership of the leased property belongs to the lessor during the contract period, and the lessee only has the right to use. After paying the rent at the end of the contract, the lessee has the right to purchase the leased property at the residual value to own its ownership. Regardless of whether the lessor sells the leased property to the lessee, it is a financial leasing.
According to the subject matter, financial leasing services can be divided into tangible movable property financial leasing services and real estate financial leasing services.
Financing after-sales leaseback does not pay VAT in accordance with this tax item.
(2) Operating leasing services refers to business activities in which tangible movable or real estate is transferred to others for use within the agreed time and the ownership of the leased property remains unchanged.
According to the subject matter, business leasing services can be divided into tangible movable property operation and leasing services and real estate operation and leasing services.
rents advertising spaces for real estate such as buildings, structures, or tangible movable property such as aircraft and vehicles to other units or individuals for advertising, and pays value-added tax according to the operating rental services.
Vehicle parking services, road access services (including tolls, bridge fees, gate fees, etc.) etc. are subject to VAT in accordance with real estate operation and rental services.
Optical rental business for water transportation and dry rental business for air transportation are business leasing.
Optical rental business refers to business activities in which the transport company rents the ship to others within the agreed time, does not equip operators, does not bear all costs incurred during transportation, and only charges a fixed rental fee.
dry rental business refers to business activities in which air transport companies rent aircraft to others for use within the agreed time, do not equip crew members, do not bear all costs incurred during transportation, and only charge fixed rental fees.
6. Assessment consultation service.
Assessment and consultation services, including certification services, assertion services and consulting services.
(1) Certification service refers to business activities in which a professional qualification uses testing, inspection, measurement and other technologies to prove that the products, services and management systems comply with the mandatory requirements or standards of relevant technical specifications and relevant technical specifications.
(2) Assessment service refers to business activities in which a professional qualification is entrusted to conduct assertion of related matters and express proclaimed opinions. Including accounting assurance, tax assurance, legal assurance, professional skills assurance, engineering cost assurance, engineering supervision, asset appraisal, environmental appraisal, real estate land appraisal, building drawing review, medical accident appraisal, etc.
(3) Consulting services refer to activities that provide information, suggestions, planning, consulting and other services. Including consultations in finance, software, technology, finance, taxation, law, internal management, business operations, process management, health, etc.
translation services and market research services are subject to VAT in accordance with the consulting services.
7. Radio, Film and Television Service.
radio and film and television services, including production services, distribution services and broadcasting (including screenings, the same below) services for radio and film and television programs (works).
(1) Radio, Film and Television Program (Work) production services refer to the services of producing radio, film and television programs and works such as special topics (special programs), columns, variety shows, sports, cartoons, radio dramas, TV series, movies, etc.Specifically, it includes planning, editing, shooting, recording, audio and video text and picture material production, scene layout, post-production editing, translation (compilation), subtitle production, opening, ending, trailer production, special effects production, film restoration, cataloging and rights confirmation, etc. related to radio, film and television programs and works.
(2) Radio, Film and Television Program (Works) distribution service refers to the business activities that distribute radio, film and television programs (Works) to theaters, radio stations, television stations, websites and other units and individuals through accounting, buyouts, commissions, etc., and transfer reports and broadcast rights for sports events.
(3) Radio, Film and Television Program (Works) broadcasting service refers to the business activities of broadcasting radio, film and television programs (Works) in cinemas, theaters, video halls and other places, as well as broadcasting radio, film and television programs (Works) through radio, television stations, satellite communications, the Internet, cable TV and other wireless or wired devices.
8. Business auxiliary services.
Business auxiliary services, including enterprise management services, brokerage agency services, human resources services, and security protection services.
(1) Enterprise management services refer to business activities that provide headquarters management, investment and asset management, market management, property management, daily comprehensive management and other services.
(2) Brokerage and agency services refer to various types of brokerage, intermediary and agency services. Including financial agents, intellectual property agents, cargo transportation agents, customs declaration agents, legal agents, real estate agents, professional agents, marriage agents, agency accounting, auctions, etc.
cargo transportation agency service refers to business activities that accept the entrustment of the cargo consignee, shipper, ship owner, ship charterer or ship operator, and handle cargo transportation, loading and unloading, warehousing, ship entry and exit port, pilotage, berthing and other related procedures for the principal in the name of the principal.
Customs declaration service refers to business activities that accept the receipt of imported and exported goods and entrust the shipper to handle customs declaration procedures on their behalf.
(3) Human resources services refer to business activities that provide services such as public employment, labor dispatch, talent entrustment recruitment, and labor outsourcing.
(4) Security protection services refer to business activities that provide protection of personal safety and property safety, and maintain social security. Including residential security in the venue, special security, security system monitoring and other security services.
9. Other modern services.
Other modern services refer to modern services other than R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, forensic consulting services, radio, film and television services and business auxiliary services.
(7) Life services.
life service refers to various service activities provided to meet the daily life needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents and other life services.
1. Cultural and sports services.
Cultural and sports services, including cultural services and sports services.
(1) Cultural services refer to various services provided to meet the needs of the public's cultural life. Including: literary creation, literary performances, cultural competitions, library book and information borrowing, archive management of archives, cultural relics and intangible heritage protection, organization and organizing religious activities, scientific and technological activities, cultural activities, and providing places of sightseeing.
(2) Sports service refers to the organization and holding sports competitions, sports performances, sports activities, and business activities that provide sports training, sports guidance, and sports management.
2. Educational and medical services.
Educational and medical services, including educational services and medical services.
(1) Educational services refer to business activities that provide academic education services, non-academic education services, and educational auxiliary services.
Academic Education Service refers to business activities that organize teaching based on the enrollment and teaching plans determined or recognized by the education administrative department and issue corresponding academic certificates. Including primary education, primary secondary education, senior secondary education, higher secondary education, higher education, etc.
Non-academic education services, including preschool education, various training, speeches, lectures, lectures, etc.
Educational auxiliary services, including educational assessment, examination, enrollment and other services.
(2) Medical services refer to the provision of medical examinations, diagnosis, treatment, rehabilitation, prevention, health care, birth control, family planning, epidemic prevention services, and other services, as well as the services related to these services that provide medicines, medical materials and equipment, ambulances, ward accommodation and food.
3. Tourism and entertainment services.
Travel and entertainment services, including travel services and entertainment services.
(1) Tourism service refers to the business activities that organize and arrange transportation, tours, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.
(2) Entertainment service refers to the business that provides both places and services for entertainment activities.
specifically includes: karaoke bar, dance hall, bar, billiards, golf, bowling, entertainment (including shooting, hunting, horse racing, game console, bungee jumping, karting, hot air balloons, power parachutes, archery, darts).
4. Catering and accommodation services.
Catering and accommodation services, including catering services and accommodation services.
(1) Catering service refers to business activities that provide food consumption services to consumers by providing food and dietary places at the same time.
(2) Accommodation services refer to activities that provide accommodation places and supporting services. Including accommodation services provided by hotels, hotels, hotels, resorts and other commercial accommodations.
5. Residents' daily services.
Daily services for residents refer to services mainly to meet the daily life needs of residents and their families, including municipal management, housekeeping, wedding, elderly care, funeral, care and care, rescue and relief, beauty and hair salon, massage, sauna, oxygen bar, foot massage, bathing, washing and dyeing, photography and printing services.
6. Other life services.
Other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and daily services for residents.
2. Sales of intangible assets Sales of intangible assets refer to business activities that transfer ownership or use rights of intangible assets. Intangible assets refer to assets that do not have physical forms but can bring economic benefits, including technology, trademarks, copyrights, goodwill, natural resource use rights and other equity intangible assets.
technology, including patented and non-patent technologies.
The right to use natural resources, including land use rights, sea area use rights, prospecting rights, mining rights, water withdrawal rights and other natural resources use rights.
Other equity intangible assets, including infrastructure asset management rights, public utilities franchise, quota, operating rights (including franchise rights, chain operating rights, other operating rights), distribution rights, distribution rights, agency rights, membership rights, seat rights, online game virtual props, domain names, name rights, portrait rights, naming rights, transfer fees, etc.
3. Sales of real estate
Sales of real estate refers to the business activity of transferring ownership of real estate. Real estate refers to property that cannot be moved or will cause changes in nature and shape after moving, including buildings, structures, etc.
buildings, including residential, commercial, office buildings, etc. buildings that can be used for living, working or other activities.
structures, including roads, bridges, tunnels, dams and other constructions.
If the limited property rights or permanent use rights of a building are transferred, the ownership of the building or structure under construction, and the right to use the land occupied by the building or structure are transferred together when the building or structure is transferred, the value-added tax shall be paid according to the sale of real estate.
