General taxpayers engaged in the reform of the camp:

Tax rate 6%:

Telecommunication services: value-added telecommunication services

Financial services: loan services, direct charge financial services, insurance services and financial commodity transfer.

Modern service industry: R&D and technical services, information technology services, cultural and creative services, logistics support services, judicial consulting services, radio, film and television services, business support services and other modern service industries.

Life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.

Sale of intangible assets: transfer of technology, trademarks, copyrights, goodwill, natural resources and other intangible assets.

Extended data:

Proportional tax rate

That is to say, the same tax rate is stipulated for the same tax object, regardless of the amount. China's value-added tax, business tax, urban maintenance and construction tax, corporate income tax, etc. Adopt proportional tax rate.

Proportional tax rate can be divided into three specific forms in application: single proportional tax rate, differential proportional tax rate and amplitude proportional tax rate. ?

Single proportional tax rate refers to the application of the same proportional tax rate to all taxpayers of the same tax object. ?

Differential proportional tax rate refers to the application of different proportional taxes to different taxpayers of the same tax object. Specifically, it is divided into the following three forms:

Product differential proportional tax rate: different products apply different proportional tax rates, and the same product applies the same proportional tax rate. Such as consumption tax, customs duties, etc. ; ?

Industry differential proportional tax rate: that is, different industries apply different proportional tax rates, and the same industry applies the same proportional tax rate. Such as business tax; ?

Regional differential proportional tax rate: that is, different regions apply different proportional tax rates, and the same region adopts the same proportional tax rate. Such as urban maintenance and construction tax.

Range proportional tax rate means that for the same tax object, the tax law only stipulates the lowest tax rate and the highest tax rate, and each region determines the specific use tax rate within this range.

Reference: Baidu Encyclopedia-Tax Rate