1. Notes on business tax items Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transport or human or animal power, so that their spatial positions are shifted.
The collection scope of this tax item includes: railway transportation, highway transportation, waterway transportation, air transportation, pipeline transportation, other transportation and transportation auxiliary industries.
(A) the railway transportation industry
Railway transportation can be divided into:
Central railway operation refers to the railway transportation business under the jurisdiction and operation of the railway bureaus directly under the Ministry of Railways;
The operation of the joint venture railway between the central and local governments refers to the railway operation jointly invested by the Ministry of Railways and local governments or other investment units;
13. Local railway operation refers to railway operation invested, constructed and operated by provinces, autonomous regions, municipalities directly under the Central Government or prefectures and counties;
4. The temporary operation business of newly-built railways in the central government refers to the business of trial operation or temporary transportation of railways built by the Ministry of Railways before formal acceptance and delivery to its railway bureau for operation.
The railway transportation industry does not include the operation of underground railways; It also does not include business activities such as industry, construction, commerce, education, scientific research and health.
Road transport industry
The road transport industry includes road passenger and freight transport activities carried out by vehicles such as automobiles, animal-drawn vehicles and rickshaws, excluding urban public transport.
(3) Pipeline transportation
Pipeline transportation refers to the transportation of gas, liquid and slurry through pipeline facilities, including the operation of pumping stations, excluding pipeline maintenance.
Water transport industry
Waterway transportation refers to the transportation and salvage of goods or passengers through natural or artificial waterways such as rivers, lakes and rivers, and is taxed by analogy with waterway transportation.
(5) Air transportation
Air transportation refers to the transportation business of transporting goods or passengers through air routes.
General aviation business refers to the business of providing flight services for professional work, such as aerial photography, aerial survey, aerial exploration, aerial forest protection, aerial broadcast, aerial rainfall, etc.
Aviation ground service business refers to navigation services provided by airlines, airports, civil aviation administrations and terminals to domestic and foreign aircraft sailing in China or staying at airports in China.
(6) Loading and unloading
Loading and unloading refers to the business of loading and unloading goods between means of transport, between loading and unloading places or between means of transport and loading and unloading places by means of loading and unloading tools or manpower and animal power. The construction industry refers to the construction and installation work.
The collection scope of this tax item includes: construction, installation, repair, decoration and other engineering operations.
(1) architecture
The construction industry refers to the new construction, reconstruction and expansion of various buildings and structures, including the installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.
(2) Installation
Installation refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workstations, ladders and railings connected to the equipment and the insulation, anti-corrosion, heat preservation and painting of the installed equipment.
(3) repair
Repair refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.
(4) Seasonal ornaments
Decoration refers to the decoration of buildings and structures to make them beautiful or have a specific purpose.
(5) Other engineering operations
Other types of work refer to all kinds of engineering operations other than the above-mentioned engineering operations, such as handling telecommunications projects, water conservancy projects, road construction, dredging, drilling (well drilling), demolition of buildings or structures, land leveling, scaffolding, blasting and other engineering operations. Financial insurance refers to operating financial and insurance businesses.
The scope of this tax item includes: finance and insurance.
(1) Finance
Finance refers to the business of monetary fund financial activities, including loans, financial leasing, financial commodity transfer, financial brokerage and other financial businesses.
Payment for goods refers to the business of lending funds to others, including self-owned funds loans and special loans.
Self-financing loan refers to lending the deposits of units and individuals to others with their own funds or absorbed funds.
Special loan refers to lending borrowed funds to others for use.
The mortgage loan business of the pawn industry, regardless of its source of funds, is taxed according to its own funds.
1. Financial leasing refers to the equipment leasing business characterized by financing and ownership transfer. That is, the lessor purchases the equipment and rents it to the lessee according to the specifications, models, performance and other conditions required by the lessee. During the contract period, the ownership of the equipment belongs to the lessor and the lessee has only the right to use it. After the expiration of the contract, the lessee has the right to purchase the equipment at the residual value in order to obtain the right to use the equipment.
All financial leases, regardless of whether the lessor sells the residual value of the equipment to the lessee, shall be taxed according to this tax item.
13. The transfer of financial commodities refers to the transfer of ownership of foreign exchange, securities or non-commodity futures.
Non-cargo futures refer to futures other than commodity futures and precious metal futures, such as foreign exchange futures.
Financial brokerage refers to the business of entrusting others to engage in financial activities.
5. Other financial services refer to various financial services other than the above sticky services, such as bank settlement and bill discount.
No business tax is levied on deposits or purchases of financial commodities.
(2) Insurance
Insurance refers to the business of collecting funds through contracts to compensate the economic interests of the insured.
Four. the history of post and communication
Posts and telecommunications industry refers to the industry specializing in information transmission.
The collection scope of this tax item includes: postal services and telecommunications.
Postal service refers to the business of transmitting physical information, including the delivery of letters or parcels, postal remittance, newspaper distribution, postal commodity sales, postal savings and other postal services.
Delivery of letters or parcels refers to the business of delivering letters or parcels and the business related to delivering letters or parcels.
Mail delivery refers to the business of receiving and sending letters, postcards and printed matter.
Parcel delivery refers to the business of receiving and sending parcels.
The business related to the delivery of letters or parcels refers to renting mailboxes, handling imported letters or parcels, keeping expired parcels, accompanying goods and other business related to the delivery of letters or parcels.
1. Mail remittance refers to the business of delivering remittance vouchers for the remitter and returning them.
13. Newspaper distribution refers to the business that postal departments subscribe, deliver and sell various newspapers and magazines on behalf of publishing units.
4. Postal supplies sales refers to the business that postal departments provide postal services and sell various items related to postal services (such as envelopes, stationery, money orders, mail packaging supplies, etc.). ).
Postal savings refers to the business of repairing and storing bread in post and telecommunications departments.
Other postal services refer to all postal services except the above.
(3) Telecommunications
Telecommunications refers to the business of transmitting information by various electrical signals, including telegraph, telex, telephone, telephone installation, sales of telecommunication supplies and other telecommunication services.
1. Telegram refers to the communication business and related business that uses electric signals to transmit characters, including sending telegrams, renting telegraph circuit equipment, repairing telegraph circuit equipment on behalf of others, distributing telegrams, translating newspapers, consulting and reporting back, copying and reporting back, etc.
Telex (that is, fax) refers to the communication business of transmitting originals through telex equipment, including transmitting data, charts, photos, originals, etc.
13. Telephone refers to services and related services that use telex equipment to transmit language, including wired telephone, wireless telephone, paging telephone, renting telephone circuit equipment, repairing or renting broadcasting circuit, TV channel and other services.
4. Telephone installation refers to the business of installing or moving telephones for users.
5. Telecommunication supplies sales refer to the business of selling special and general telecommunication supplies (such as telegraph, telephone directory, telegraph receipt book, telecommunication equipment, telephone, etc.). ) at the same time provide telecommunications services.
6. Other telecommunications services refer to telecommunications services other than the above services. Cultural and sports industry refers to enterprises engaged in cultural and sports activities.
The collection scope of this tax item includes: cultural industry and sports industry.
(1) cultural industry
Cultural industry refers to cultural activities, including performances, broadcasting and other cultural industries.
The business of operating tourist attractions is taxed according to the cultural industry.
1. Performance refers to the business of performance activities such as drama, song and dance, fashion, bodybuilding, acrobatics, folk art, martial arts and sports.
Broadcasting refers to the business of broadcasting works through radio stations, television stations, sound systems, closed-circuit television, satellite communications and other wireless or wired equipment, and showing various programs in cinemas, theaters, video halls and other places.
Advertising is not taxed according to this tax item.
13. Other cultural industries refer to businesses engaged in cultural activities other than the above activities, such as exhibitions, training activities, holding lectures, lectures and reports on literature, art and science and technology, and borrowing books and materials from libraries.
Business in tourist places refers to the business of selling tickets in parks, zoos and other tourist places.
(2) Sports industry
Sports industry refers to the business of holding various sports competitions and providing places for sports competitions or activities.
Providing cultural activities and sports venues by lease shall not be taxed according to this tax item. Entertainment industry refers to the business of providing places and services for entertainment activities.
The collection scope of this tax item includes: operating entertainment places such as karaoke bars, dance halls, karaoke bars, music cafes, music cafes, karaoke bars, golf clubs, bowling clubs and amusement parks, and providing services for customers' entertainment activities in entertainment places.
(1) karaoke bar
Karaoke bar refers to a place where customers entertain themselves with the accompaniment of a band.
(2) Ballroom
A ballroom is a place for customers to dance.
(3) Karaoke ballroom
Karaoke ballroom refers to the place where customers entertain themselves and perform song and dance activities with intermittent music played by audio-visual equipment.
(4) Music Teahouse
Music teahouse refers to a place where customers can enjoy music while enjoying tea, coffee, wine and other drinks.
Billiards, golf and bowling alley.
Billiards, golf and bowling alleys refer to places where customers engage in billiards, golf and bowling activities.
(6) Entertainment
Entertainment places refer to places where various entertainment activities (such as shooting, hunting, horse racing and playing video games) are held.
The catering services and other services provided by the above-mentioned entertainment places for customers' entertainment activities belong to the scope of this tax item. Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills.
The collection scope of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
(1) Agency industry
Agency refers to the business that customers handle entrusted matters, including purchasing and selling goods, acting as an agent for import and export, introducing services and other agency services.
1. Purchasing and selling goods on a commission basis refers to the business of purchasing and selling goods on a commission basis, settling accounts according to the actual purchase and sale amount, and collecting handling fees.
Import and export agent refers to the import and export business of goods or services entrusted.
13. Referral service refers to the business that intermediaries introduce the two parties to discuss transactions or other matters.
Other agency services refer to the business entrusted to handle other matters other than the above matters.
The newspaper distribution business of financial brokerage industry and postal department is not taxed according to this tax item.
hotel industry
Hotel industry refers to the industry that provides accommodation services.
(3) Catering industry
Catering industry refers to the business of providing catering services to customers by providing both catering and catering places.
Services provided by restaurants, restaurants and other catering service places for customers to entertain themselves in the form of singing and dancing activities during meals shall be taxed according to the entertainment industry tax items.
(4) Tourism
Tourism refers to arranging accommodation, transportation and providing tour guides for tourists.
(5) Warehouse industry
Warehousing refers to the business of storing and keeping goods on behalf of customers in warehouses, freight yards or other places.
(vi) Leasing industry
Lease refers to the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time.
Financial leasing is not taxed according to this tax item.
(7) Advertising industry
Advertising refers to the business of using books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, etc. to publicize and provide related services for introducing commodities, operating service items, cultural and sports programs or announcements and statements.
(8) Other service industries
Other service industries refer to services other than those listed above, such as bathing, hairdressing, dyeing and photographing? Art, painting, copying, typing, carving, calculation, testing, inspection, testing, recording, copying, printing, drawing, surveying and mapping, exploration, packaging, consulting, etc.
Aviation exploration, drilling (drilling) exploration and blasting exploration are not taxed according to this tax item. The transfer of intangible assets refers to the transfer of all essential rights or use rights of intangible assets.
Intangible assets refer to assets that have no physical form but can bring economic benefits.
The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.
(A) the transfer of land use rights
Transfer of land use right refers to the transfer of land use right by land users.
Business tax is not levied on the transfer of land use rights by land owners and the return of land cooperation rights by land users to land owners.
Land lease is not taxed according to this tax item.
(2) Transfer of trademark rights
Trademark right transfer refers to the transfer of trademark ownership or use right.
(3) Transfer of patent right
Patent transfer refers to the act of transferring the ownership or use right of patented technology.
(4) Transfer of non-patented technology
The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.
The act of providing non-proprietary technology is not taxed according to this tax item.
(5) Copyright transfer
The transfer of copyright refers to the act of transferring the ownership or right to use a work.
Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).
(6) Transfer of goodwill
The transfer of goodwill refers to the transfer of the right to use goodwill.
Business tax is not levied on the behavior of investing in shares with intangible assets, participating in the profit distribution of the donee and sharing the investment risks. However, the transfer of the equity shall be taxed according to this tax item. The sale of real estate refers to the paid transfer of real estate ownership.
Real estate refers to property that cannot be moved, but will change its nature and shape after moving.
The collection scope of this tax item includes: sales of buildings or structures and sales of other land attachments.
(a) the sale of buildings or structures
The sale of buildings and structures refers to the paid transfer of ownership of buildings and structures.
The sale of buildings through the transfer of limited property rights or permanent use rights is regarded as the sale of buildings.
(two) the sale of other land attachments
The sale of other land attachments refers to the paid transfer of ownership of other land attachments.
Other things attached to land refer to real estate attached to land except buildings and structures.
If a unit donates real estate to others for free, it shall be regarded as selling real estate.
When selling real estate, the act of transferring the land use right occupied by it shall be taxed according to the sales of real estate.
Business tax is not levied on the behavior of taking real estate as a share investment, participating in the profit distribution of investors and sharing investment risks. However, equity transfer shall be taxed according to this tax item.
Real estate leasing is not taxed according to this tax item.
According to the above regulations, the consulting fee \ service fee you mentioned belongs to service tax, and the business tax rate is 5%.
4. The service fee you mentioned needs specific analysis:
Processing, repair and repair labor costs need to pay VAT.
Other labor costs are subject to business tax according to regulations. Among them, 3% business tax is required for providing construction and installation labor costs, and 5% business tax is required for other labor costs.