1. Purchasing goods refers to the business of purchasing or selling goods on commission, settling accounts according to the actual purchase or sales amount, and collecting handling fees.
2. Acting for import and export refers to handling the import and export business of goods or services.
3. Introduction service refers to the business of intermediary agencies to introduce the two sides to negotiate transactions or other matters.
4. Other agency services refer to businesses entrusted with other matters other than the above matters. The newspaper distribution business of financial brokerage industry and postal department is not taxed according to this tax item.
Second, the hotel industry folding hotel industry refers to the business of providing accommodation services.
Third, the catering industry folding catering industry refers to the business of providing food consumption services to customers by providing food and food places at the same time. Restaurants, restaurants and other catering service places provide customers with the service of entertaining themselves while eating.
Tourism folding tourism refers to the business of arranging accommodation, transportation, providing tour guides and other tourism services for tourists. Folding warehousing refers to the business of storing and keeping goods on behalf of customers by using warehouses, freight yards or other places.
5. Leasing industry Folding leasing industry refers to the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time. According to the classification methods of the United Nations and the World Trade Organization.
Service tax rate of extended materials: including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, and local water conservancy construction fund 1%.
China's service industry, according to the classification of national economic industries, refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services.
The taxation scope of service industry includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
References:
Baidu encyclopedia-service fee invoice