1. Agency industry

Agency industry refers to the business that clients handle entrusted matters, including purchasing and selling goods on commission, handling import and export, introducing services and other agency services.

1. The term "consignment" 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 as an agent for import and export refers to the business of handling the import and export of goods or services on commission. ?

3. Introduction service refers to the business that intermediaries introduce the two parties to discuss transactions or other matters. ?

4. Other agency services refer to businesses entrusted to handle matters other than the above. The newspaper distribution business of financial brokerage industry and postal department shall not be taxed according to this tax item.

second, the hotel industry

the hotel industry refers to the business of providing accommodation services.

iii. catering industry

catering industry refers to the business of providing catering services to customers by providing catering and catering places at the same time. Services provided by restaurants, restaurants and other catering service places for customers to entertain themselves in the form of song and dance activities while eating shall be taxed according to the "entertainment industry" tax item.

iv. Tourism

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

v. warehousing industry

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

VI. 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 11 categories:

business services (including professional services, computer services, dry rental 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.);

education 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 travel-related services; Recreation, culture and sports services; Transport services (including maritime transport services, inland river transport services, air transport services, space transport services, railway transport services, road transport services, pipeline transport services, transport auxiliary services and other types).

the service industry has gone through a long historical process from serving circulation to serving life and further expanding to serving 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 the public ownership of the means of production and aims at improving people's material and cultural life. It is an industry that really serves the production, circulation and consumption of the whole society.

VII. Advertising industry

The invoices of advertising industry are different in different places. There are both handwritten and organic types, generally with watermarks, and there are no watermarks in some places.

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

in July p>2119, in order to unify the printing and use of local tax invoices in Guangdong province, standardize invoice management and reduce the burden on taxpayers, some types of invoices were degenerated while the invoices were changed. For example, the Advertising Invoice was cancelled and replaced by the newly added General Invoice for Local Taxation in Guangdong Province.

Extended information:

Tax treatment of service industry invoices:

(1) Taxable behaviors of different tax items

According to the provisions of the tax law, hotel catering enterprises engaged in taxable behaviors of different tax items shall separately calculate the turnover of different tax items, and then calculate the taxable amount according to their respective applicable tax rates; If it is not accounted for separately, the tax payable will be calculated from the high applicable tax rate.

(2) Mixed sales behavior

A sales behavior is a mixed sales behavior if it involves both taxable services and goods. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services, and business tax shall be levied.

the goods mentioned above refer to tangible movable property, including electricity, heat and gas. The above-mentioned enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods include enterprises, enterprise units and individual operators mainly engaged in the production, wholesale or retail of goods and engaged in taxable services.

whether the taxpayer's sales behavior belongs to mixed sales behavior shall be determined by the tax collection authorities affiliated to State Taxation Administration of The People's Republic of China.

(3) Conduct of concurrently engaging in taxable services and goods or non-taxable services

If a taxpayer concurrently engages in taxable services and goods or non-taxable services, the turnover of taxable services and the sales of goods or non-taxable services shall be accounted for separately. If it is not accounted for separately or cannot be accurately accounted for, the taxable services and goods or non-taxable services shall be subject to value-added tax, and no business tax shall be levied.

whether the taxable services run by taxpayers should be subject to value-added tax at the same time shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China. Taxpayers who concurrently engage in tax exemption or reduction projects shall separately account for the turnover of tax exemption or reduction projects; If the turnover is not accounted for separately, no tax exemption or reduction shall be allowed.

(4) Division of tax scope of business tax and value-added tax

Business tax and value-added tax are both turnover taxes. Business tax is mainly levied on various services, and business tax is also levied on the sale of real estate and the transfer of intangible assets. Value-added tax is mainly levied on all kinds of goods, and it is also levied on processing, repair and replacement business. The nature of the two taxes is the same, and their respective collection fields are different, which can be clearly divided in theory.

however, there are some specific differences in actual operation, and the state has made some specific provisions for this. Among them, businesses involving hotels, restaurants, tourism, etc., according to the principle of mixed sales, it is easier to determine the scope of taxation. For example, in the catering industry, while providing food, cigarettes and other goods are also provided, business tax should be levied according to the catering industry.

another business form is the catering industry's self-made food, which can sell goods both internally and externally. If a hotel sets up an independent accounting counter at the gate, it not only provides self-made food (such as moon cakes, birthday cakes, fast food, etc.) to its customers, but also sells it to the outside world, which is a part-time behavior.

Only by strictly distinguishing the concepts of mixed sales and concurrent operation can the tax scope of business tax and value-added tax be correctly divided.

in other service industries, the situation is more complicated. For example, a photo studio opened by a hotel provides goods such as picture frames and photo albums while taking wedding commemorative photos. Such mixed sales should be subject to business tax according to other service industries. This is because this sales business is mainly to provide labor services, and at the same time to sell goods. In this case, the mixed sales behavior should be subject to business tax.

service industry invoices provided in the pilot areas where business tax is changed to value-added tax. In the pilot areas where transportation services (excluding railway transportation), research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services and forensic consulting services are provided, the corresponding special VAT invoices will be provided from the pilot date.

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