service industry tax rates include value-added tax rate and business tax rate, which are different according to different specific industries and types of taxpayers.
the service industry tax rate refers to the value-added tax rate and business tax rate that service taxpayers need to pay. According to different industries and different types of taxpayers, there are certain differences in service industry tax rates, as follows: 1. Value-added tax rate: According to the Table of Value-added Tax Rates issued by State Taxation Administration of The People's Republic of China, at present, most service taxpayers apply the value-added tax rate of 16%, while some service taxpayers apply the value-added tax rate of 13% or 6%. 2. Business tax rate: Business tax ceased to be levied on May 1, 2116, and the value-added tax rate that replaced its functions was also reformed at this time. Therefore, there is no business tax rate for service industry at present. It should be noted that, depending on the types of taxpayers and specific industries, the tax rate of service industry may also be preferential, such as simple tax calculation for small-scale taxpayers, providing a certain amount of relief, and special preferential tax rates for certain industries.
which industries have special preferential rates in the service industry? Among the service industries, some industries can enjoy special preferential tax policies. For example, for catering services, accommodation services and tourism services, taxpayers can pay VAT at 3% of the actual profit; For small-scale taxpayers, you can also choose to carry out simple tax calculation according to 3% or 5% of sales. In addition, cultural and sports services, financial and insurance services may also enjoy certain preferential tax rates.
The service industry covers many different industries and fields, and there will be different tax rate policies. Taxpayers need to understand and apply relevant policies according to specific conditions. In addition, for small-scale taxpayers and some specific industries, there may be related relief and preferential policies, and taxpayers can choose and apply corresponding policies according to their actual needs.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection Article 28 Tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.