In the comprehensive promotion and trial process of "replacing business tax with value-added tax", the railway transportation and postal service industries have been included in the pilot program of replacing business tax with value-added tax. The transfer of trademark copyrights has also been included in the pilot scope of “replacing business tax with value-added tax”. The scope included in the "VAT-to-VAT" pilot program is: (1) The transportation industry, including land transportation (not including railway transportation for the time being), water transportation, air transportation and pipeline transportation; (2) Some modern service industries, one is research and development and Technical services, including research and development, technology transfer, technical consulting, contract energy management and engineering survey and exploration services; second, information technology services, including software, circuit design and testing, information systems and business process management services (such as e-commerce platforms); third The first is cultural and creative services, including design, trademark copyright transfer, intellectual property, advertising and conference and exhibition services; the fourth is logistics auxiliary services, including aviation, port terminals, freight and passenger terminals, salvage and rescue, cargo transportation agency, customs declaration agency, warehousing and Loading, unloading and handling services; fifth, tangible movable property leasing services, including tangible movable property financial leases and tangible movable property operating leases; sixth, authentication and consulting services, including certification, authentication and consulting services. Tax rate setting: Based on the current VAT standard rate of 17 and low tax rate of 13, two new low tax rates of 11 and 6 will be added. The new tax rate is calculated based on the actual business tax burden of the pilot industries based on the principle that the overall tax burden of the reform pilot industries will not increase or slightly decrease. A tax rate of 17 is applicable to the leasing of tangible personal property, a tax rate of 11 is applicable to the transportation industry, and a tax rate of 6 is applicable to other modern service industries. In addition, for small-scale taxpayers, the VAT collection rate is 3.