In terms of business tax, the software industry is subordinate to the service industry.

Service industry

The concept of service industry is still controversial in theoretical circles. It is generally believed that the service industry refers to the collection of production departments and enterprises that produce and sell service goods.

In the actual work of national economic accounting, the service industry is generally regarded as the tertiary industry. The national economic industry classification includes agriculture, industry, and construction (the national economic industry classification is subdivided into 1. Agriculture, 2. Mining, 3. Manufacturing, 4. Production and supply of electricity, fuel, and water, 5. All other fifteen industrial sectors except the five major physical goods production sectors such as , construction industry). Namely,

1. Transportation, warehousing and postal industry

2. Information transmission, computer services and software industry

3. Wholesale and retail industry

p>

4. Accommodation and catering industry

5. Financial industry

6. Real estate industry

7. Leasing and business service industry

8. Scientific research, technical services and geological exploration industry

9. Water conservancy, environment and public facilities management industry

10. Resident services and other service industries

11. Education

12. Health, social security and social welfare industry

13. Culture, sports and entertainment industry

14 , public management and social organizations

15. International organizations.

The basic difference between the service industry and other industrial sectors is that the service industry produces service products, which are non-physical, non-storable and have the characteristics of simultaneous production and consumption.

There are differences in daily applications between the service industry and the tertiary industry. Generally speaking, when describing the industrial sectors of the national economy through specific industrial sectors of the national economy, such as agriculture, industry, construction, etc., the "service industry" is used; through the industrial development levels of the national economy, such as the primary industry (referred to as the primary industry, below) When describing the industrial sectors of the national economy (the same as), secondary industry, etc., “tertiary industry” is used.

What needs to be explained is:

1. The service industry can be divided into service industries and service undertakings. The collection of production departments and enterprises that provide service products for the purpose of adding value is called the service industry; the collection of government actions that provide service products to meet the needs of social public welfare is called the service industry.

2. Tourism is not a relatively independent service sector in the strict sense. Except for travel agency activities, which belong to the service industry subcategory under the leasing and business services industry, other activities such as tourism facility construction, tourism catering, tourism accommodation, tourism shopping, tourism culture, tourism product development and other activities all fall under the scope of other industrial sectors. This is significantly different from the popular usage concept.

Article 2 of the Implementing Rules for the Interim Regulations of the People's Republic of China and the State on Business Tax The "labor services specified in the regulations" as mentioned in Article 1 of the regulations refer to services belonging to the transportation industry, construction industry, finance and insurance industry, post and telecommunications industry, Labor services within the tax collection scope of the cultural and sports industry, entertainment industry, and service industry (hereinafter referred to as taxable services). The factory is now for rent, and the local taxes that need to be collected include business tax, real estate tax, urban construction tax, education surcharge, embankment fee, corporate income tax and stamp tax. The applicable rate of business tax is 5% of the lease amount; the applicable rate of property tax is 12% of the lease amount; urban construction tax, education surcharge and embankment fee are 7%, 3% and 3% of the actual paid business tax, and stamp duty It is one thousandth of the lease amount. For reference only, please ask your local tax administrator for details.

The scope of business tax is the provision of taxable services, the transfer of intangible assets and the sale of real estate. The taxable services here refer to services that fall within the tax collection scope of the transportation industry, construction industry, finance and insurance industry, postal and telecommunications industry, culture and sports industry, entertainment industry, and service industry. The so-called provision of taxable services, transfer of intangible assets or sale of real estate refers to the paid provision of taxable services, paid transfer of intangible assets or paid transfer of real estate ownership.

Tax item tax rate

Tax item collection scope tax rate

1. Transportation industry land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%

p>

2. Construction, installation, repair, decoration and other engineering operations in the construction industry 3%

3. Finance and insurance industry 5%

4. Posts and telecommunications Industry postal service, telecommunications 3%

5. Culture and sports industry Culture industry, sports industry 3%

6. Entertainment industry karaoke halls, dance halls, karaoke dance halls, music cafes, golf , entertainment, Internet cafes 20%, billiards, bowling 5%

7. Service industry agency, hotel industry, catering industry, tourism, warehousing industry, leasing industry, advertising industry and other service industries 5%

8. Transfer of intangible assets Transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill 5%

9. Sales of real estate, sales of buildings and other land attachments 5 %.

(1) The scope of tax collection for the transportation industry is: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading. Salvage is taxed as water transport; general aviation and aviation ground services are taxed as air transport.

(2) The scope of taxation for the construction industry is: construction, installation, repair, and decoration businesses. In addition, such as agency telecommunications projects, water conservancy projects, road construction, dredging, drilling (well drilling), demolition of buildings, Other engineering businesses such as blasting are also included in the scope of taxation.

(3) The scope of taxation for the financial and insurance industry is: loans, financial leases, financial product transfers, financial brokerage, other financial businesses and insurance.

(4) The scope of collection for the postal and telecommunications industry is: delivery of letters and packages, postal remittances, newspaper distribution, sales of postal items, postal savings and other postal services; telegraphs, telexes, telephones, and telephones Installation, sales of telecommunications items and other telecommunications services.

(5) The scope of taxation for cultural and sports industries is: performances, broadcasts, other cultural industries, operating tourist venues, sports competitions and the business of providing venues for sports competitions. But it does not include the broadcast of advertisements and the rental of cultural and sports venues.

(6) The scope of taxation for the entertainment industry is: karaoke halls, dance halls, karaoke and dance halls, music cafes, billiard courts, golf courses, bowling alleys, and entertainment venues.

(7) The scope of taxation for service industries is: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry, and other service industries.

(8) The scope of collection of transferred intangible assets is: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, transfer of copyright, and transfer of goodwill. However, the act of investing in intangible assets, participating in the profit distribution of the investor, and jointly bearing investment risks is not subject to business tax, but the transfer of the equity is subject to business tax.

(9) The scope of tax collection for the sale of real estate is: the sale of buildings or structures, and the sale of other land attachments. However, no business tax is levied on the behavior of investing in real estate, participating in the profit distribution of investors, and jointly assuming risks, but the transfer of the equity is subject to business tax.