Enterprise management needs to levy value-added tax, and the value-added tax rate used in different industries is different. Financial services are also subject to VAT. Under normal circumstances, general taxpayers who provide financial services are levied at the tax rate of 6%. Small-scale taxpayers apply the tax rate of 3%.

1 Loan service refers to the business activities of lending funds to others to obtain interest income, such as some micro-loans and micro-credit loans provided by consumer finance companies.

Interest income (including guaranteed income, remuneration, capital occupation fee, compensation, etc.). ) Interest income from credit card overdraft, interest income from buying financial products for resale, interest income from margin financing and securities lending, interest income from financing business such as leaseback, bill discount and lending during the holding period of financial products.

Note that 1 distinguishes "loan service" from other financial services, and the income of loan service is "interest" obtained from various occupied and borrowed funds;

Note 2 "Fixed profit or guaranteed profit" collected from "monetary investment" is subject to VAT according to "financial services-loan services";

Note 3 "Financing sale and leaseback" belongs to "financial service-loan service"; "financial leasing" belongs to "modern service-leasing service"

Direct charge financial services refer to the business activities of providing related services and charging fees in the form of monetary financing, including currency exchange, electronic banking, credit card, financial guarantee, asset management, trust management, fund management, financial services and fund settlement.

Income directly obtained from providing services such as currency exchange, account management, electronic banking, credit card, letter of credit, financial guarantee, asset management, trust management, fund management, financial trading place (platform) management, fund settlement, capital settlement and financial payment.

For example, bank card acquiring service fee, issuing bank service fee and network service fee.

Insurance service: the commercial insurance behavior in which the insured bears the responsibility of paying the insurance money when an insurance accident occurs after the insurance is insured;

Financial commodity transfer: including business activities such as foreign exchange and securities transfer. Income from ownership transfer of foreign exchange, marketable securities, non-commodity futures and other financial commodities (funds, trusts, wealth management products and various financial derivatives).

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