What are the pilot scope of changing business tax to value-added tax?

Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transport, so that their spatial positions are shifted. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.

(1) Land transport services

Land transportation service refers to the transportation business activities of transporting goods or passengers by land (above ground or underground), including railway transportation and other land transportation.

1. Railway transportation service refers to the transportation business activities of transporting goods or passengers by railway.

2. Other land transport services refer to land transport business activities other than railway transport. Including highway traffic, cable car traffic, ropeway traffic, subway traffic, urban light rail traffic, etc.

The management fees charged by taxi companies to taxi drivers who use their own taxis are subject to value-added tax according to land transport services.

According to Item (3) of Article 1 of Annex 2 of Caishui [20 13] 106, the following air transport services are not subject to VAT:

1. Air transport services provided by air transport enterprises for passengers to redeem mileage points are not subject to VAT.

2. The railway transport services and air transport services provided by the pilot taxpayers free of charge according to the instructions of the state belong to the services aimed at public welfare activities as stipulated in Article 11 of the pilot implementation measures, and no value-added tax is levied.

(2) Waterway transport services

Waterway transportation service refers to the transportation business activities of transporting goods or passengers through natural and artificial waterways or ocean waterways such as rivers, lakes and rivers.

Ocean chartering and time chartering belong to waterway transportation services.

(3) Air transport services

Air transport service refers to the transport business activities of transporting goods or passengers through air routes.

The wet lease business of air transportation belongs to air transportation service.

According to Annex 2- (3) of Caishui [2013] No.37, the following air transport services are not subject to VAT:

1. No value-added tax is levied on air transport services provided by aviation enterprises that passengers exchange mileage points for.

2. The air transport services provided free of charge by aviation enterprises according to the instructions of the state belong to the services aimed at public welfare activities as stipulated in Article 11 of the Pilot Implementation Measures, and no value-added tax is levied.

3. The value-added tax sales of aviation enterprises do not include the airport construction fees collected and the prices collected and paid on behalf of other air transport enterprises.

4. The overdue air ticket income obtained by an airline company that sells air tickets but fails to provide air transport services does not belong to VAT taxable income, and VAT is not levied.

(4) Pipeline transportation services

Pipeline transportation service refers to the transportation business activities of transporting gas, liquid and solid substances through pipeline facilities.

Second, the postal industry.

Postal industry refers to China Post Group Corporation and its subordinate postal enterprises providing mail delivery, postal remittance and confidential communication.

Business activities of basic postal services such as letters and postal agents. Including universal postal service, special postal service and other postal services.

(1) Universal postal service

Universal postal service refers to the delivery of letters, parcels and other mail, as well as the issuance of stamps, newspapers and periodicals, postal remittance and other business activities.

Letters refer to letters, printed matter, postal covers, anonymous letters and postal parcels.

A parcel refers to an independently packaged article delivered to a specific individual or unit according to the name and address on the parcel. Its weight does not exceed 50 kg, the size of any side does not exceed 150 cm, and the total length, width and height does not exceed 300 cm.

(2) Special postal services

Postal express delivery refers to ordinary letters, confidential communications, books for the blind and the delivery of revolutionary martyrs' relics.

(3) Other postal services

Other postal services refer to the sales of postal books, postal agents and other philatelic products.

Third, some modern service industries

Part of modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technology, information technology, cultural creativity, logistics assistance, tangible movable property leasing, forensic consultation and radio, film and television services.

(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 and engineering survey and exploration services.

1.R&D service refers to the business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems.

2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.

3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.

4. Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.

5. Engineering survey and exploration services refer to the business activities of field investigation of topography, geological structure and underground resources before mining and engineering construction.

(2) Information technology services

Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.

1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services and 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 service refers to the business behavior of providing information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services. Including the network operation services provided by the website for non-owned online games.

4. Business process management service refers to the business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, financial payment service, internal data analysis, call center and e-commerce platform.

(3) Cultural and creative service industry

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, schemes and ideas through visual and written forms. Including industrial design, modeling design, fashion design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, advertising design, creative planning, printing and so on.

2. Trademark copyright transfer service refers to the business activities of transferring trademarks, goodwill and copyrights.

3. Intellectual property services refer to business activities dealing with intellectual property affairs. Including patent, trademark, copyright, software and integrated circuit layout design agency, registration, identification, evaluation, certification, consulting and retrieval services.

4. Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, window displays, neon lights, light boxes, the Internet and other forms to promote goods, commercial services, cultural and sports programs or announcements and statements for customers and provide related services. Including advertising agencies and advertising, broadcasting, publicity, display, etc.

5. Conference and exhibition services refer to the business activities of various exhibitions and conferences held for commodity circulation, promotion, display, economic and trade negotiations, non-governmental exchanges, enterprise exchanges and international exchanges.

Logistics auxiliary service

Logistics auxiliary services, including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services, loading and unloading services and distribution services.

1. Aviation services, including aviation ground services and general aviation services. Aviation ground service refers to the business activities of navigation and other labor ground services provided by airlines, airports, civil aviation administrations and terminals to domestic and foreign aircraft sailing in China or staying at airports in China. Including passenger safety inspection services, apron management services, airport terminal 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, aircraft runway management services, air traffic management services, etc.

General aviation service refers to the business activities of providing flight services for professional work, including aerial photography, aviation training, aerial survey, aviation exploration, aviation forest protection, aviation broadcast, aviation rainfall, etc.

2. Port and dock services refer to business activities that provide services for ships, such as ship dispatching service, ship communication service, channel management service, channel dredging service, lighthouse management service, navigation mark management service, ship pilotage service, tally service, mooring and shifting service, oil spill removal service for ships at sea, water traffic management service, professional cleaning and disinfection inspection service for ships, and oil spill prevention service for ships. Port facility security fees charged by port facility operators shall be subject to value-added tax in accordance with "port terminal services".

3. The service of freight passenger station refers to the business activities provided by freight passenger station, such as cargo stowage service, transportation organization service, transfer and transfer service, vehicle dispatching service, ticketing service, cargo packaging and sorting, railway line use service, railway passenger car service, railway baggage train transport service, railway arrival transfer service, railway vehicle disassembly service, vehicle hanging transport service, railway catenary service, railway locomotive traction service, vehicle parking service, etc.

4. Salvage and salvage services refer to business activities that provide salvage services for ship personnel, ship property, waters and sunken ships.

5. Freight forwarding service refers to the business activities of handling cargo transportation, ships entering and leaving ports, contacting and arranging pilotage, berthing, loading and unloading and other business procedures related to cargo and shipping agency in the name of the owner or in his own name.

6. Agency customs declaration service refers to the business activities of handling customs declaration formalities on behalf of the consignor and consignor of import and export goods.

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

8. Loading and unloading service refers to the business activities of loading and unloading goods between means of transport, between loading and unloading sites or between means of transport and loading and unloading sites by means of loading and unloading tools or manpower and animal power.

9. Receiving and sending service refers to the business activities of receiving, sorting and delivering letters and parcels within the promised time limit.

Receiving and posting service refers to the business activities of receiving the sender's letters and parcels and transporting them to the distribution center in the same city as the service provider; Sorting service refers to the business activities of service providers in classifying and distributing letters and parcels in their distribution centers; Delivery service refers to the business activities of service providers to deliver letters and parcels from their distribution centers to recipients in the same city.

(5) Tangible movable property leasing service

Tangible chattel lease includes tangible chattel financing lease and tangible chattel operating lease.

The light leasing business of sea transportation and the dry leasing business of air transportation belong to the operating leasing of tangible movable property.

(6) Forensic consulting services

Forensic consulting services include certification services, forensic services and consulting services.

1. Certification service refers to the business activities of units with professional qualifications that use detection, inspection and measurement technologies to prove that products, services and management systems meet relevant technical specifications, mandatory requirements or standards.

2. Certification service refers to the professional qualification of the unit, the client's economic activities and related information certification, published opinions with legal effect of business activities. Including accounting, taxation, asset evaluation, lawyers, real estate and land evaluation, project cost verification, etc.

3. Consulting service refers to the business activities of providing and planning information or suggestions on finance, taxation, law, internal management, enterprise operation and process management. Agency bookkeeping is subject to VAT according to "consulting services".

Agency bookkeeping and translation services are subject to VAT according to "consulting services".

(7) Radio, film and television services

Radio, film and television services, including radio, film and television programs (works) production services, distribution services and broadcasting (including screening, the same below) services.

1. Radio, film and television programs (works) production services refer to the production services of radio, film and television programs and works such as special programs, columns, variety shows, sports, cartoons, radio dramas, TV dramas and movies. Specifically, it includes business activities related to radio, film and television programs and works, such as planning, editing, shooting, recording, audio and video text and picture material production, scene layout, post-editing, translation (compilation), subtitle production, cast members, film production, special effects production, film restoration, cataloging and confirmation.

2. Radio, film and television programs (works) distribution service refers to the business activities of distributing radio, film and television programs (works) to cinemas, radio stations, television stations, websites and other units and individuals, and transferring the reporting rights and broadcasting rights of sports events and other activities.

3. Broadcasting of radio, film and television programs (works) refers to the business activities of broadcasting radio, film and television programs (works) in cinemas, theaters, video halls and other places by using wireless or wired equipment such as radio, television, satellite communication, Internet and cable television.

(8) Telecommunications industry

Telecom industry refers to the business activities of providing voice call service, sending, transmitting, receiving or applying electronic data and information such as images and short messages by using various communication network resources such as wired and wireless electromagnetic systems or photoelectric systems. Including basic telecommunications services and value-added telecommunications services.

Basic telecommunications services refer to the business activities of providing voice call services by using fixed networks, mobile networks, satellites and the Internet, as well as the business activities of renting or selling network elements such as bandwidth and wavelength.

Value-added telecommunications services refer to the use of fixed networks, mobile networks, satellites, the Internet and cable TV networks to provide short message and multimedia message services, electronic data and information transmission and application services, Internet access services and other business activities. Satellite TV signal transfer business, according to the value-added telecommunications business to pay VAT.

Fourth, others.

The expansion mainly includes producer services, while life services and financial services are not included in the pilot scope. Taxpayers' taxable behavior is based on the tax bill of the pilot industry of "changing business tax to value-added tax", rather than the original tax bill of business tax.