Tax items of value-added tax:

The change from business tax to value-added tax mainly covers transportation and some modern service industries.

the transportation industry includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and forensic consulting services.

Tax items refer to specific tax items that are classified according to the tax law, reflecting the specific tax scope and defining the tax object. Commodity tax item 41 is an industry code.

Extended information:

As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a higher level of accounting, which requires accurate accounting of output tax, input tax and taxable amount.

But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations of the People's Republic of China on Value-added Tax divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.

if the sales of taxable services provided by individuals do not reach the threshold of value-added tax, they will be exempted from value-added tax; If the threshold is reached, the value-added tax will be paid in full. The value-added tax threshold does not apply to individual industrial and commercial households identified as general taxpayers.

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