Does photography belong to the reform from national tax to value-added tax?

Photography has not been included in the scope of changing business tax to value-added tax for the time being.

A description of the scope of taxable services attached to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the inclusion of railway transportation and postal services in the pilot reform of business tax to value-added tax (Cai Shui [2065 438+03] 106) and the implementation measures of the pilot reform of business tax to value-added tax;

(3) Cultural and creative services.

Cultural and creative services, including design services, trademark and 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, online game design, display design, website design, mechanical design, engineering design, advertising design, creative planning, printing and so on.

2. Trademark and copyright transfer services refer 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 organized or arranged for commodity circulation, promotion, display, economic and trade negotiations, non-governmental exchanges, enterprise exchanges and international exchanges.