What does the provision of services specified in business tax specifically refer to?

The taxable services in this Regulation include business tax items, and business tax should be paid on the sub-items of business tax, such as transportation, construction, finance and insurance, culture and sports, service, advertising, etc.; factory leasing must pay business tax. The tax rate is 5%. Xiangxi: 1. Transportation industry Transportation industry refers to business activities that use transportation tools or human or animal power to deliver goods or passengers to their destinations and transfer their spatial location. The collection scope of this tax includes: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading. All labor services related to business operations fall within the scope of this tax item. (1) Land transportation Land transportation refers to the transportation business of transporting goods or passengers by land (overground or underground), including railway transportation, road transportation, cable car transportation, ropeway transportation and other land transportation. (2) Water transportation Water transportation refers to the transportation business of transporting goods or passengers through natural, artificial waterways or ocean waterways such as rivers, lakes, and rivers. Salvage is taxed as water transport. (3) Air transportation Air transportation refers to the transportation business of transporting goods or passengers through air routes. General aviation business and aviation ground service business are taxed as air transport. General aviation business refers to the business of providing flight services for professional work, such as aerial photography, aerial surveying, aerial exploration, aviation forest protection, aviation hanging aerial seeding, aviation rainfall, etc. Aviation ground service business refers to the business of navigation and other labor ground services provided by airlines, airports, civil aviation administrations, and terminals 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. (4) Pipeline transportation Pipeline transportation refers to the transportation business of transporting gas, liquid, and solid substances through pipeline facilities. (5) Loading, unloading and handling Loading, unloading and handling refers to the business 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 means or human or animal power. 2. Construction Industry The construction industry refers to construction and installation engineering operations. The collection scope of this tax item includes: construction, installation, repair, decoration, and other engineering operations. (1) Construction construction refers to the engineering operations of new construction, reconstruction, and expansion of various buildings and structures, including the installation or installation engineering operations of various equipment or pillars and operating platforms connected to the buildings, as well as various kilns and metal structural engineering operations. (2) Installation refers to the assembly and placement engineering operations of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other various equipment, including workbenches, ladders, and railings connected to the equipment It includes the installation engineering work and the insulation, anti-corrosion, heat preservation, painting and other engineering work of the installed equipment. (3) Repair Repair refers to the engineering work of repairing, reinforcing, maintaining and improving buildings and structures to restore their original use value or extend their service life. (4) Decoration Decoration refers to the engineering work of modifying buildings and structures to make them beautiful or have specific uses. (5) Other engineering operations Other engineering operations refer to various engineering operations other than the above-mentioned engineering operations, such as agency telecommunications projects, water conservancy projects, road construction, dredging, drilling (well drilling), demolition of buildings or structures, land leveling , scaffolding, blasting and other engineering operations. 3. Financial and insurance industry Financial and insurance industry refers to the business of operating finance and insurance. The collection scope of this tax item includes: finance and insurance. (1) Finance Finance refers to the business of operating monetary financing activities, including loans, financial leasing, financial product transfer, financial brokerage and other financial businesses. 1. Loan refers to the business of lending funds to others for use, including self-owned fund loans and on-lending. Self-owned capital loans refer to lending self-owned capital or deposits from units and individuals absorbed to others. On-lending refers to lending borrowed funds to others. Mortgage lending operations in the pawn industry, regardless of their source of funding, are taxed as own-fund loans. There is no tax on the loan business of the People's Bank of China. 2. Financial leasing refers to equipment leasing business with the characteristics of financing and ownership transfer. That is: the lessor purchases equipment and leases it to the lessee according to the specifications, models, performance and other conditions required by the lessee. 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, the lessee A person has the right to purchase equipment based on its residual value to obtain ownership of the equipment. All financial leases, regardless of whether the lessor sells the residual value of the equipment to the lessee, are taxed according to this tax item. 3. Financial product transfer refers to the act of transferring ownership of foreign exchange, securities or non-goods futures. Non-cargo futures refer to futures other than commodity futures and precious metal futures, such as foreign exchange futures. 4. Financial brokerage industry refers to the business of entrusting others to operate financial activities on behalf of others.

5. Other financial businesses refer to various financial businesses other than the above-listed businesses, such as bank settlement, bill discounting, etc. No business tax is levied on deposits or purchases of financial products. (2) Insurance Insurance refers to the business of using funds pooled in the form of contracts to compensate the economic interests of the insured. 4. Postal and telecommunications industry Postal and telecommunications industry refers to the business that specializes in information transmission. The scope of collection of this tax includes: postal service and telecommunications. (1) Postal service Postal service refers to the business of transmitting physical information, including the delivery of letters or parcels, postal remittances, newspaper and periodical distribution, sales of postal items, postal savings and other postal services. 1. Delivering letters or packages refers to the business of delivering letters or packages and the business related to delivering letters or packages. Delivery of letters refers to the business of receiving and sending letters, postcards, and printed matter. Delivery of parcels refers to the business of receiving and sending parcels. Businesses related to delivering letters or packages refer to leasing mailboxes, processing imported letters or packages, keeping overdue packages, attaching cargo, and other businesses related to delivering letters or packages. 2. Postal remittance refers to the business of delivering remittance vouchers to the remitter and redeeming them. 3. Newspaper and periodical distribution refers to the business of the postal department collecting, delivering and selling various newspapers and magazines on behalf of publishing units. 4. Sales of postal items refers to the business in which the postal department provides postal services and sells various items related to postal services (such as envelopes, stationery, remittance orders, mail packaging supplies, etc.). 5. Postal savings refers to the savings business handled by the postal and telecommunications departments. 6. Other postal services refer to various postal services other than those listed above. (2) Telecommunications Telecommunications refers to the business of using various telex equipment to transmit electrical signals to transmit information, including telegraphs, telexes, telephones, telephone installations, sales of telecommunications items and other telecommunications businesses. 1. Telegraph refers to the communication business and related businesses that use electrical signals to transmit text, including the transmission of telegrams, leasing telegraph circuit equipment, repairing telegraph circuit equipment, and telegram distribution, translation, checking and reporting, or incoming and outgoing returns. Order, copy and report for bottom line, etc. 2. Telex (i.e. fax) refers to the communication business of transmitting original documents through telex equipment, including transmitting information, charts, photos, authentic works, etc. 3. Telephone refers to the business of transmitting language using telex equipment and related businesses, including wired telephones, wireless telephones, paging telephones, rental of telephone circuit equipment, maintenance or rental of broadcast circuits, television channels and other services. 4. Telephone installation refers to the business of installing or moving telephones for users. 5. Sales of telecommunications items refers to the business of providing telecommunications services while also selling special and general telecommunications items (such as telegraph newspapers, telephone directories, telegram signature books, telecommunications equipment, telephones, etc.). 6. Other telecommunications services refer to telecommunications services other than those listed above. 5. Culture and Sports Industry Culture and sports industry refers to the business of operating cultural and sports activities. The collection scope of this tax item includes: cultural industry and sports industry. (1) Cultural industry Cultural industry refers to the business of operating cultural activities, including performances, broadcasts, and other cultural industries. The business of operating tourist attractions is taxed in the same way as the cultural industry. 1. Performance refers to the business of performing drama, singing and dancing, fashion, bodybuilding, acrobatics, folk art, martial arts, sports and other performance activities. 2. Broadcasting refers to the business of disseminating works through wireless or wired devices such as radio stations, television stations, sound systems, closed-circuit televisions, and satellite communications, and showing various programs in cinemas, theaters, video halls, and other places. The broadcast of advertisements is not taxed according to this tax item. 3. Other cultural industries refer to the business of operating cultural activities other than the above-mentioned activities, such as various exhibitions and training activities, organizing lectures, speeches, and reports on literature, art, and science and technology, and library book and material lending services, etc. 4. The business of operating tourist places refers to the business of selling tickets in parks, zoological and zoological gardens and other various tourist places. (2) Sports industry Sports industry refers to the business of organizing various sports competitions and providing venues for sports competitions or sports activities. Providing venues for cultural activities and sports competitions through leasing is not taxed according to this tax item. 6. Entertainment Industry The entertainment industry refers to the business of providing venues and services for entertainment activities. The scope of this tax item includes: operating entertainment venues such as karaoke halls, dance halls, karaoke dance halls, music cafes, billiards, golf, bowling alleys, and amusement parks, as well as the business of entertainment venues providing services to customers for entertainment activities. (1) Cabaret Cabaret refers to a place where customers perform singing activities for self-entertainment under the accompaniment of a band. (2) Dance Hall Dance Hall refers to a place where customers can dance. (3) Karaoke song and dance hall Karaoke song and dance hall refers to a place where customers can entertain themselves and perform singing and dancing activities with the accompaniment of music played by audio-visual equipment. (4) Music Teahouse Music teahouse refers to a place that provides customers with music appreciation and consumption of tea, coffee, wine and other beverages at the same time.

(5) Billiards, golf, and bowling alleys Billiards, golf, and bowling alleys refer to places where customers engage in billiards, golf, and bowling activities. (6) Amusement park Amusement park refers to a place where various entertainment and recreational activities (such as shooting, hunting, horse racing, playing game consoles, etc.) are held. The catering services and various other services provided by the above-mentioned entertainment venues for customers' entertainment activities fall within the scope of this tax item. 7. Service industry The service industry refers to the business that uses equipment, tools, places, information or skills to provide services to the society. The scope of collection of this tax includes: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry, and other service industries. (1) Agency industry Agency industry refers to the business of handling entrusted matters on behalf of the client, including purchasing and selling goods, import and export agency, introduction services, and other agency services. 1. Purchasing and selling goods on behalf of agents refers to the business of purchasing goods or selling goods on an entrusted basis, settling the accounts based on actual purchases or actual sales, and collecting handling fees. 2. Import and export agency refers to the business of entrusting the import and export of goods or services. 3. Introduction service refers to the business where an intermediary introduces two parties to discuss transactions or other matters. 4. Other agency services refer to the business of being entrusted with matters other than those listed above. The financial brokerage industry and the newspaper and periodical distribution business of the postal department are not taxed according to this tax item. (2) Hotel industry The hotel industry refers to the business of providing accommodation services. (3) Catering industry Catering industry refers to the business of providing food consumption services to customers by providing food and eating places at the same time. Services provided by restaurants, restaurants and other catering service establishments for customers to engage in self-entertainment singing and dancing activities while dining are taxed according to the "entertainment industry" tax category. (4) Tourism industry Tourism industry refers to the business of arranging accommodation, transportation, and providing tour guides and other travel services for tourists. (5) Warehousing Industry Warehousing industry refers to the business of using warehouses, yards or other places to store and keep goods on behalf of customers. (6) Leasing industry Leasing industry refers to the business of transferring venues, buildings, items, equipment or facilities to others for use within an agreed period of time. Financial leasing is not taxed according to this tax item. (7) Advertising industry Advertising industry refers to the use of books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, etc. to introduce products, business services, cultural and sports programs, or announcements, statements The business of promoting and providing related services on other matters. (8) Other service industries Other service industries refer to service businesses other than the above-mentioned businesses, such as bathing, hairdressing, washing and dyeing, photography, art, mounting, transcribing, typing, engraving, calculation, testing, experimentation, laboratory testing, and recording , video recording, photocopying, drawing printing, design, drawing, surveying and mapping, exploration, packaging, consulting, etc.