Agency refers to the business that customers handle entrusted matters, including buying and selling goods, acting as an agent for import and export, introducing services and other agency services.

1)? Consigned goods refer to the business of purchasing or selling goods on a commission basis, which is settled according to the actual purchase or sales amount and charges a handling fee.

2)? Acting as an import and export agent refers to accepting entrustment to engage in the import and export business of goods or services.

3)? Referral service refers to the business in which an intermediary agency introduces both parties to discuss transactions or other matters.

4)? Other agency services refer to the business entrusted to handle other matters other than the above matters.

5)? The newspaper distribution business of financial brokerage industry and postal department is not taxed according to this tax item.

2. Hotel industry

Hotel industry refers to the industry that provides accommodation services.

3. Catering industry

Catering industry refers to the business of providing food consumption services for customers by providing food and food places at the same time. Services provided by restaurants, restaurants and other catering service places for customers to entertain themselves in the form of singing and dancing activities during meals shall be taxed according to the "entertainment industry" tax item.

4. Tourism

Tourism refers to the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists.

5. Storage industry

Warehousing refers to the business of storing and keeping goods on behalf of customers by using warehouses, freight yards or other places.

6. Leasing industry

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, the service industry mainly includes 1 1:

Business services (including professional services, computer services, dry leasing services, etc.). ); Communication services (including postal services, express delivery services, telecommunications services, audio-visual services, etc.). ); Construction and related engineering services; Distribution services (including commission agency services, wholesale services, retail services, franchise services, etc.). );

Educational services; Environmental services; Financial services (including insurance and insurance-related services, banking and other financial services, securities services, etc.). ); Health-related services and social services; Tourism and tourism-related services; Recreation, culture and sports services;

Transportation services (including sea transportation services, inland river transportation services, air transportation services, space transportation services, railway transportation services, road transportation services, pipeline transportation services, transportation auxiliary services and other types). The service industry has experienced a long historical process from service circulation to service life and then to service production.

The social nature of service industry also changes with the development of history. In the pre-capitalist society, it mainly served slave owners and feudal owners, and most of them were operated by small producers, so it had the nature of small commodity economy. Capitalist service industry aims at profit, and the relationship between capitalists and service workers is employment.

The socialist service industry is based on public ownership of the means of production and aims at improving people's material and cultural living standards. It is an industry that truly serves the production, circulation and consumption of the whole society.

7. Advertising

Advertising invoices look different in different places. There are both handwritten and organic, usually with watermarks, and some places have no watermarks.

At present, there are two kinds of advertising invoices produced by Chongqing local tax producer: computer version and manual version. Shanxi advertising business should use service industry invoices.

Extended data:

Service industry invoice tax rate:

First, the tax rate shall apply to the life service industry after the "reform of the camp".

The current business tax rate of life service industry is generally 5%. After the reform of the camp, small-scale taxpayers will adopt the tax rate of 3% and general VAT taxpayers will adopt the tax rate of 6% according to the pilot scheme of changing business tax to VAT.

For small-scale taxpayers, from 5% business tax to 3% simple collection rate, this part is definitely tax reduction. For ordinary taxpayers who apply the 6% tax rate, whether to reduce taxes depends on the deduction. For example, in the catering industry, the tax burden will be reduced compared with the 5% business tax that cannot be deducted. For the entertainment industry whose business tax rate was 5%-20% before, the tax rate will be significantly reduced after the reform of the camp.

According to this expectation, the tax rate will be raised from 5% business tax to 6% value-added tax. Since the purchase expenditure of goods and services can be deducted from the input tax, the overall tax burden may be reduced.

The main challenge to reduce the overall tax burden will be how to obtain special VAT invoices from suppliers, especially for the catering industry, which often trades in cash and in many cases needs to purchase raw materials from small-scale taxpayers.

The second is the fiscal and taxation impact of "life service industry reform"

For catering enterprises, most restaurant suppliers are unable to provide VAT invoices, some suppliers are not qualified to issue VAT invoices, and some invoicing will increase the cost and supply price, which is likely to be passed on to restaurants. This is a common phenomenon. When restaurants can't raise prices, they have to reduce profits.

However, after the catering industry changes the business of selling food (take-out) to a higher value-added tax rate of 65,438+07%, while the value-added tax rate of dining in restaurants is only 6%, new challenges will emerge. How to distinguish the places where goods or services are provided (including the sale of goods) will probably become a new hot issue.

The hotel industry should apply the value-added tax rate of 6%, and ensure that the main services (accommodation, conference activities, catering) provided by most hotels apply the value-added tax rate of 6%. Laws and regulations have clearly stipulated that the input tax related to the purchase of catering services, residents' daily services and entertainment services shall not be deducted.

Therefore, another big challenge that the hotel industry will face is how to reasonably divide the package price of meetings or activities (and manage the invoice demand of customers), and the package price of meetings or activities often includes meals or accommodation.

As far as the medical industry is concerned, the cost of human resources accounts for a relatively large proportion, and the corresponding deductible input tax is limited, which is undoubtedly a huge pressure for the medical service industry with low average gross profit margin and the need to increase investment in large-scale advanced medical equipment and high-end medical talents, especially for social capital investment enterprises such as foreign capital and private enterprises.

In order to realize the promise that the tax burden of all industries will only decrease but not increase, the provisions of the pilot transition policy of changing business tax to value-added tax have been made clear, and the medical services provided by medical institutions are exempt from value-added tax.

References:

Baidu encyclopedia-service invoice