1. What are the cultural and creative services included in the modern services of “business tax to value-added tax”?
Part of the modern service industries under the VAT reform include the following:
1. R&D and technical services: R&D and technical services, including R&D services, technology transfer services, technical consulting services, Contract energy management services, engineering survey and exploration services.
2. Information technology services: refers to business activities that use computers, communication networks and other technologies to produce, collect, process, process, store, transport, retrieve and utilize information, and provide information services. Including software services, circuit design and testing services, information system services and business process management services.
3. Cultural and creative services: including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
4. Logistics auxiliary services: including aviation services, port terminal services, freight and passenger terminal services, salvage and rescue services, cargo transportation agency services, customs declaration services, warehousing services and loading and unloading services.
5. Tangible movable property leasing services: including tangible movable property financial lease and tangible movable property operating lease.
2. What services are included in the "modern services" within the scope of the business tax to value-added tax pilot?
According to the "Notice of the Ministry of Finance and the State Administration of Taxation on comprehensively launching the pilot program of replacing business tax with value-added tax" "(Finance and Taxation [2016] No. 36) Attached to the document is the "Notes on Sales Services, Intangible Assets, and Real Estate" which stipulates: "Modern services include R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, and authentication consulting services. , radio, film and television services, business auxiliary services and other modern services”
3. What services are included in the “modern services” within the scope of the business tax to VAT pilot program?
Modern services include R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, authentication consulting services, radio, film and television services, business auxiliary services and other modern services. Units and individuals that sell goods or process, repair and repair services (hereinafter referred to as labor services), sell services, intangible assets, real estate and imported goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay the value-added tax in accordance with these Regulations VAT. The time when the VAT liability occurs: (1) When taxable sales occur, it is the day when the sales payment is received or the receipt for claiming the sales payment is obtained; if the invoice is issued first, it is the day when the invoice is issued; (2) For imported goods, it is the day when the customs declaration is made for import On the same day; the time when the VAT withholding obligation occurs is the day when the taxpayer's VAT liability occurs. Article 2 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax": (1) The taxpayer sells goods, services, tangible movable property leasing services or imported goods, except for items 2, 4 and 5 of this article. Unless otherwise specified in the item, the tax rate is 17. (2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, the tax rate is 11:1, grain and other agricultural products, edible vegetable oil, and edible salt; 2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use; 3. Books, newspapers, magazines, audio-visual products, and electronic publications; 4. Feed, chemical fertilizers , pesticides, agricultural machinery, agricultural film; 5. Other goods specified by the State Council. (3) When taxpayers sell services and intangible assets, the tax rate is 6, unless otherwise provided for in Items 1, 2 and 5 of this article. (4) The tax rate for taxpayers exporting goods is zero; however, unless otherwise specified by the State Council. (5) The tax rate for cross-border sales of services and intangible assets within the scope prescribed by the State Council by domestic entities and individuals is zero. Adjustments to tax rates shall be determined by the State Council.
Article 10 The input tax on the following items shall not be deducted from the output tax: (1) Purchased goods, services, services, and Intangible assets and real estate; (2) Purchased goods with abnormal losses, and related labor and transportation services; (3) Purchased goods used for products in progress and finished goods with abnormal losses (excluding fixed assets) , labor and transportation services; (4) Other items specified by the State Council.
4. What services are included in the “modern services” included in the pilot program of replacing business tax with value-added tax?
According to the "Notice on the Sales of Movable Properties" attached to the "Notice of the Ministry of Finance and the State Administration of Taxation" (Caishui [2016] No. 36): "Modern services include research and development and technical services, information technology services, and cultural and creative services. , services, authentication consulting services, radio, film and television services, business auxiliary services and other modern services. ”