Whether real estate rental is a modern service. Modern service industry refers to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including modern service industries such as research and development 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.

Legal basis:

Article 10 of the pilot implementation measures for changing business tax to value-added tax refers to the paid provision of services and the paid transfer of intangible assets or real estate, except for the following non-business activities:

(a) government funds or administrative fees charged by administrative units that meet the following conditions.

1, government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or provincial people's governments and their finance and price departments;

2, issued by the provincial finance department at or above the provincial level (including provincial) producer (India) financial bills;

All the money received should be turned over to the finance.

(two) employees employed by units or individual industrial and commercial households to provide services for their units or employers to obtain wages.

(3) Units or individual industrial and commercial households that provide services for employees.

(four) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.