|
Type |
Industry |
Service |
Taxable service |
Original Business tax rate |
VAT rate |
|
Sales service |
Transportation service |
Road transportation |
Rail transportation |
3% |
11% |
|
Other road transportation |
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|
Marine transportation |
Marine transportation |
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|
Air transportation |
Air transportation |
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|
Pipeline transportation |
Pipeline transportation |
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|
Postal service |
General postal service |
General postal service |
3% |
11% |
|
|
Special postal service |
Special postal service |
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|
Other postal service |
Other postal service |
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|
Telecom service |
Basic telecom service |
Basic telecom service |
3% |
11% |
|
|
Value Added telecom service |
Value Added telecom service |
6% |
|||
|
Construction service(NEW) |
Construction service |
Construction service |
3% |
11% |
|
|
Installation service |
Installation service |
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|
Maintenance service |
Maintenance service |
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|
Decoration service |
Decoration service |
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|
Other construction service |
Other construction service |
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|
Financial service (NEW) |
Loan service |
Loan service |
5% |
6% |
|
|
Direct financial service |
Direct financial service |
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|
Insurance service |
Life insurance |
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|
Asset insurance |
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|
Transfer of financial products |
Transfer of financial products |
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|
Modern service |
R&D and technical service |
R&D service |
5% |
6% |
|
|
Contract energy management services |
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|
Engineering Survey Service |
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|
Professional technical service |
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|
Information technology service |
Software service |
5% |
6% |
||
|
Circuit design and test service |
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|
Information system service |
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|
Business process management service |
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|
Information system value added service |
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|
Cultural and creative services (trademark and copyright transfer to the sales of heavy classification to sales of intangible assets) |
Design service |
3%/5% |
6% |
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|
Intellectual property service |
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|
Advertising service |
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|
Conference and exhibition service |
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|
Logistics support service |
Air service |
3%/5% |
6% |
||
|
Port and terminal service |
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|
Freight transport station service |
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|
Salvage service |
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|
Loading and unloading service |
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|
Warehouse service |
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|
Receiving and delivery service |
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|
Leasing service |
Financial leasing of real estate (NEW) |
5% |
11% |
||
|
Operating leasing of real estate (NEW) |
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|
Financial leasing of tangible movable property |
17% |
||||
|
Operating leasing of tangible movable property |
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|
Attesting and consulting service |
Certifying service |
5% |
6% |
||
|
Attesting service |
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|
Consulting service |
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|
Radio and television service |
Radio and television program (works) production service |
3%/5% |
6% |
||
|
Radio and television program (works) release service |
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|
Radio and television programs broadcast services (works) |
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|
Business support service(NEW) |
Enterprise management service |
5% |
6% |
||
|
Brokerage service |
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|
Human resource service |
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|
Security protection service |
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|
Other modern service(NEW) |
Other modern service |
3%/5% |
6% |
||
|
Consumer service (NEW) |
Culture and sports service |
Culture service |
3%/5% And 20% for entertainment service |
6% |
|
|
Sports service |
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|
Educational and medical service |
Educational service |
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|
Medical service |
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|
Tourism and entertainment service |
Tourism service |
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|
Entertainment service |
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|
Catering and accommodation service |
Catering service |
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|
Accommodation service |
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|
Daily service |
Daily service |
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|
Other consumer service |
Other life service |
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|
Sales of intangible assets(NEW) |
Sales of intangible assets(NEW) |
Patent technology and non patented technology |
Patent technology and non patented technology |
5% |
6% (whilst, 11% applicable for the sale of land use rights for) |
|
Trademark |
Trademark |
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|
Copyright |
Copyright |
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|
Goodwill |
Goodwill |
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|
Right to use natural assets |
Right to use natural assets (including land use rights) |
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|
Other intangible assets |
Other intangible assets |
