The change from business tax to value-added tax mainly involves transportation and some modern service industries.

Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

Tax items refer to the specific tax items stipulated in the classification of tax objects in the tax law, which reflect the specific scope of taxation and define the nature of tax objects. Commodity tax item 400 1 is the industry code.

Extended data:

As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.

But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.

If the sales of taxable services provided by individuals do not reach the threshold of value-added tax, they shall be exempted from value-added tax; If the threshold is reached, the value-added tax will be paid in full. The value-added tax threshold does not apply to individual industrial and commercial households recognized as general taxpayers.

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