What is the service tax rate?

Legal analysis: the tax rate of service industry is 5%, and the scope of collection: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry and other service industries. General tax collection business: agent: agency business such as purchasing and selling goods, handling import and export, and introducing services. Hotel industry: an industry that provides accommodation services. Catering industry: there is a business that provides catering and catering places at the same time and provides catering services to customers. Tourism: the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists. Warehouse industry: the business of storing and keeping goods on behalf of customers by using warehouses, goods or other places. Leasing industry: the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time. The act of subletting rented houses, articles and equipment to others is taxable as "lease". Advertising business: the business of using books, newspapers, magazines, radio, television, movies, slides, road signs, posters, windows, neon lights, light boxes, etc. to publicize and provide related services for introducing goods, operating service items, cultural and sports programs or announcements and statements. Other services: bathing, hairdressing, printing and dyeing, photography, fine arts, painting, calligraphy, typing, carving, calculation, testing, decoration, packaging, design, drawing, consulting, testing, testing, printing, surveying and mapping, exploration and other services.

Legal basis: People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China Guang 'an Comprehensive Superimposed Open Camp. Notice on the pilot project of VAT transformation Article 15 VAT rate:

1. Taxpayers engaged in taxable activities, except as provided in Items (2), (3) and (4) of this Article, shall be taxed at a rate of 6%. 2. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights. The tax rate is 1 1.

4. The tax rate of cross-border taxable behavior of domestic units and individuals is zero.

The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

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