"Value-added tax reform", the full name of which is "changing business tax into value-added tax", was piloted in the whole industry nationwide on May 20 16. From that day on, there will be no business tax in the whole country, so the value-added tax is of course calculated and paid after the reform of the camp. If the services provided by non-resident enterprises belong to the modern service industry within the scope of the reform of the camp, the value-added tax rate of royalties paid externally is 6%.