What are the scope of information technology services in the modern service industry?

According to the "Notice on Carrying out Pilot Programs of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in 8 Provinces and Cities, including Beijing" " (Caishui [2012] No. 71) and "Notice of the Ministry of Finance and the State Administration of Taxation on launching a pilot program in Shanghai to replace business tax with value-added tax in the transportation industry and some modern service industries" (Caishui [2011] No. 111) "Taxable Services Item (2) of Article 2 of the Scope Note states: “Information technology services refer to the production, collection, processing, processing, storage, transportation, retrieval and utilization of information using technologies such as computers and communication networks, and the provision of information services. Business activities. Including software services, circuit design and testing services, information system services and business process management services.

1. Software services refer to the provision of software development services, software consulting services, software maintenance services, Business activities of 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 business activities that provide information system integration, network management, desktop management and maintenance, information system applications, basic information technology management platform integration, information technology infrastructure management, data centers, hosting centers, and security services.

“What are the scope of assurance consulting services in the modern service industry?

According to the "Notice on Launching the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in Eight Provinces and Cities, including Beijing" (Caishui [2012] No. 71) and the "Notice of the Ministry of Finance and the State Administration of Taxation on Notice on Launching the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in Shanghai (Caishui [2011] No. 111) "Notes on the Scope of Taxable Services" stipulates in item (6) of some modern service industries: "Authentication Consulting services include certification services, assurance services and consulting services. 1. Certification services refer to units with professional qualifications using testing, inspection, measurement and other technologies to prove that products, services, and management systems comply with relevant technical specifications. Mandatory requirements or standard business activities. 2. Attestation services refer to business activities in which a professionally qualified unit provides verification of the client's economic activities and relevant information and issues probative opinions, including accounting, taxation, and assets. Appraisal, lawyer, real estate land appraisal, project cost verification. 3. Consulting services refer to business activities that provide and plan information or advice on finance, taxation, legal, internal management, business operations and process management. "In the modern service industry. What are the scope of logistics ancillary services

1. Aviation services, including aviation ground services and general aviation services.

Aviation ground services refer to navigation and other services provided by airlines, airports, civil aviation administrations, terminals, etc. to domestic and foreign aircraft or other aircraft that sail within the territory of my country or stay at airports within the territory of the country. Ground handling business activities. Including passenger security inspection services, apron management services, airport lounge management services, aircraft cleaning and disinfection services, air flight management services, aircraft take-off and landing services, flight communication services, ground signal services, aircraft safety services, runway management services, Air traffic management services, etc.

General aviation services refer to business activities that provide flight services for professional work, including aerial photography, aerial surveying, aerial exploration, aviation forest protection, aviation hanging spreading, aviation rainfall, etc.

2. Port terminal services refer to port ship dispatching services, ship communication services, channel management services, channel dredging services, lighthouse management services, navigation mark management services, ship piloting services, tally services, and system solutions Business activities that provide services to ships include cable services, berthing and moving services, offshore ship oil spill cleanup services, water traffic management services, professional ship cleaning and disinfection testing services, and ship oil leakage prevention services.

3. Freight and passenger terminal services refer to cargo stowage services, transportation organization services, transfer services, vehicle dispatching services, ticketing services and other services provided by freight and passenger terminals (excluding railway transportation). Vehicle parking services and other business activities.

4. Salvage and rescue services refer to business activities that provide ship personnel rescue, ship property rescue, water rescue and sunken shipwreck salvage services.

5. Cargo transportation agency services refer to accepting the entrustment of the consignee and consignor of goods, and providing goods transportation services in the name of the consignor or in one's own name without directly providing goods transportation services. The client handles the business activities of cargo transportation and related business procedures.

6. Customs declaration agency service refers to business activities that accept the entrustment of consignors and consignors of import and export goods and handle customs declaration procedures on their behalf.

7. Warehousing services refer to the business activities of using warehouses, freight yards or other places to store and keep goods on behalf of customers.

8. Loading, unloading and handling services refer to the business activities of loading, unloading and moving goods between means of transportation, between loading and unloading sites, or between means of transportation and loading and unloading sites using loading and unloading handling tools or human or animal power. . What are the scope of cultural and creative services in the modern service industry?

According to the "Notice on Launching the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in Eight Provinces and Cities, including Beijing" (Caishui [2012] No. 71) and the "Notice of the Ministry of Finance and the State Administration of Taxation on Notice on Launching the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in Shanghai" (Caishui [2011] No. 111) "Notes on the Scope of Taxable Services" Article 2 (3) stipulates: "Cultural and creative services , including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services. 1. Design services refer to business activities that convey plans, planning, and ideas through visual, textual and other forms, including industrial design. Styling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning, etc. 2. Trademark copyright transfer services refer to the transfer of trademarks, goodwill and copyrights. 3. Intellectual property services refer to business activities that deal with intellectual property matters, including agency, registration, appraisal, evaluation, certification, consulting, and search services for patents, trademarks, copyrights, software, and integrated circuit layout designs. . 4. Advertising services refer to the use of books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to provide customers with products, business services, cultural and sports programs or Business activities for publicizing announcements, statements and other entrusted matters and providing related services, including the planning, design, production, release, broadcast, publicity, and display of advertisements.” 23. What are the scope of tangible movable property leasing services in the modern service industry?

According to the "Notice on Launching the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in Eight Provinces and Cities, including Beijing" (Caishui [2012] No. 71) and the "Notice of the Ministry of Finance and the State Administration of Taxation on Notice on Launching the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in Shanghai (Caishui [2011] No. 111), Article 2 (5) of the "Notes on the Scope of Taxable Services" stipulates: "Tangible movable property leasing" , including tangible movable property financial lease and tangible movable property operating lease. 1. Tangible movable property financial lease refers to the leasing business activities of tangible movable property with the characteristics of financing and ownership transfer, that is, the lessor according to the specifications, models and performance required by the lessee. Tangible movable property is purchased and leased to the lessee under such conditions. During the contract period, the ownership of the equipment belongs to the lessor, and the lessee only has the right to use it. After the rent is paid off at the end of the contract period, the lessee has the right to purchase the tangible movable property according to the residual value to own it. Ownership. Regardless of whether the lessor sells the residual value of tangible movables to the lessee, it is a financial lease. 2. Operating lease of tangible movables refers to the transfer of tangible movables such as items and equipment to others within an agreed period of time and the ownership of the leased property does not change. Changed business activities.

The light lease business of ocean transportation and the dry lease business of air transportation belong to the operating lease of tangible movable assets. Bare charter business refers to a business activity in which an ocean shipping company leases a ship to others for use within an agreed period of time without providing operators or bearing various expenses incurred during the transportation process, and only charges a fixed rental fee. Dry leasing business refers to a business activity in which an air transport enterprise leases an aircraft to others for use within an agreed period of time without manning a crew or bearing all costs incurred during transportation, and only charges a fixed lease fee. ”