1, transfer of financial commodities;

2, tourism services;

3, construction services;

4, brokerage and agency services;

5, financial leasing and financial sale-and-leaseback business;

6, air transportation enterprises;

7, general taxpayers providing passenger terminal services;

8, sales of real estate projects by real estate development enterprises;

9, sales of real estate;

10, labor dispatching services;

11, human resources outsourcing services;

12, security protection services, i.e., security services, and so on.

Scope of application of industries that can be taxed differently:

1. Transfer of financial commodities, with sales based on the balance of the selling price minus the buying price;

2. Air transportation industry, with sales minus airport construction fees collected on behalf of other air transportation companies and the price collected and transferred on behalf of other air transportation companies for the purpose of selling passenger tickets on behalf of other air transportation companies;

3. Provision of passenger terminal services by general taxpayers at their The sales shall be based on the full price and out-of-the-money expenses obtained, less the balance of the freight charges paid to the carrier;

4. For tourism services, it may choose to base the sales on the full price and out-of-the-money expenses obtained, less the accommodation, food and beverage, transportation, visa, admission fees charged to the purchaser of the tourism services and paid to other units or individuals, and the balance of the tourism expenses paid to other enterprises receiving the same tourism;

5. Sales;

5. Brokerage and agency services, the sales are based on the full price and out-of-the-money expenses, less the balance of the governmental funds or administrative fees charged to and paid on behalf of the client;

6. Human resources outsourcing services, taxpayers providing human resources outsourcing services, pay VAT in accordance with the brokerage and agency services, and the sales do not include the sales by the client unit. Its sales do not include the wages paid to the employees of the client unit on behalf of the client unit and the social insurance and housing provident fund paid by the agent.

In summary, differential taxation is actually converting tax deduction to deduction in terms of tax law processing, i.e., from the sales, the amount of allowable deduction is deducted, and the difference is used to recognize the calculation of output tax.

Legal basis:

"Business Tax Differential Taxation Management Line Portable Measures" Article 4

Taxpayers incur taxable behavior, according to the tax law provides that the imitation can be taxed on the basis of the difference, with legal and valid certificates, the calculation of turnover after deducting the relevant payments, according to the difference in tax.