Question 2: What industries are included in the business tax-to-VAT reform? Beijing 1. Transportation industry
The transportation industry refers to the use of transportation tools to deliver goods or passengers to their destinations so that they can Business activities whose spatial location is transferred. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.
(1) Land transportation services.
Land transportation services refer to transportation business activities that transport goods or passengers by land (overground or underground), including road transportation, cable car transportation, ropeway transportation and other land transportation, excluding railway transportation for the time being.
(2) Water transportation services.
Water transportation services refer to transportation business activities that transport goods or passengers through natural, artificial waterways or ocean waterways such as rivers, lakes, and rivers.
Voyage charter and time charter business of ocean transportation belong to water transportation services.
Voyage chartering business refers to the business in which ocean shipping companies complete the transportation tasks for a specific voyage for the charterer and collect charter fees.
Time charter business refers to an ocean shipping company leasing a vessel equipped with operators to others for a certain period of time. During the lease period, it will be at the lessee's disposal. Regardless of whether it is operating or not, the lessee will be charged a rental fee on a daily basis. All fixed expenses incurred are borne by the shipowner.
(3) Air transportation services.
Air transportation services refer to transportation business activities that transport goods or passengers through air routes.
The wet leasing business of air transportation belongs to air transportation services.
Wet leasing business means that an air transport enterprise leases an aircraft equipped with crew to others for a certain period of time. During the lease period, it is at the lessee’s disposal. Regardless of whether it is operated or not, the lessee will be charged according to certain standards. Lease fees and fixed expenses incurred are all borne by the lessee.
(4) Pipeline transportation services.
Pipeline transportation services refer to transportation business activities that transport gas, liquid, and solid substances through pipeline facilities.
2. Part of the modern service industry
Part of the modern service industry refers to business activities that provide technology and knowledge around manufacturing, cultural industries, modern logistics industries, etc. Including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and authentication consulting services.
(1) Research and development and technical services.
R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services, and engineering survey and exploration services.
1. R&D services refer to business activities that conduct research and experimental development on new technologies, new products, new processes or new materials and their systems.
2. Technology transfer services refer to business activities that transfer the ownership or use rights of patented or non-patented technologies.
3. Technical consulting services refer to business activities such as providing feasibility studies, technical predictions, special technical investigations, analysis and evaluation reports, and professional knowledge consulting for specific technical projects.
4. Contract energy management service refers to an energy-saving service company and an energy-using unit agreeing 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 investment based on energy saving results. business activities that provide reasonable remuneration.
5. Engineering survey and exploration services refer to business activities that conduct on-site investigation of terrain, geological structures, and underground resource reserves before mining and engineering construction.
(2) Information technology services.
Information technology services refer to business activities that use computers, communication networks and other technologies to produce, collect, process, process, store, transport, retrieve and utilize information, and provide information services. Including software services, circuit design and testing services, information system services and business process management services.
1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services, and software testing services.
2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.
3. Information system services refer to the provision of information system integration, network management, desktop management and maintenance, information system applications, basic information technology management platform integration, information technology infrastructure management, data centers, and hosting centers , business behavior of security services.