Seven types of VAT taxable services

① Land transportation services: including railways, highways, cable cars, ropeways, subways, urban light rails, etc.

(2) Waterway transportation services: including journey and time charter service.

③ Air transportation services: including wet lease business and space transportation services.

④ Pipeline transportation service: transportation service for transporting gas, liquid and solid substances through pipelines.

Two, telecommunications services include:

(1) Basic telecommunications services refer to the business activities of providing voice call services by using fixed networks, mobile networks, satellites and the Internet, as well as the business activities of renting or selling network elements such as bandwidth and wavelength.

(2) Value-added telecommunications services refer to the business activities such as providing short message and multimedia message services, electronic data and information transmission and application services, and Internet access services by using fixed networks, mobile networks, satellites, the Internet and cable TV networks.

Three, construction services include:

① engineering services

② Installation service

③ Maintenance service

④ Decoration service

⑤ Other construction services: including landscaping, land leveling, building demolition, cleaning, etc.

Four, financial services include:

① loan service

② Direct charging financial services

③ Insurance services: including life insurance services and property insurance services.

④ Transfer of financial commodities

Five, postal services include:

① Universal postal services: including mail delivery such as letters and parcels, as well as business activities such as stamp distribution, newspaper distribution and postal remittance;

(2) Special postal services: including ordinary conscripts' letters, confidential communications, books for the blind and the delivery of revolutionary martyrs' relics;

(3) Other postal services: including sales of postal books and other philatelic products, postal agencies and other business activities.

Six, the modern service industry includes:

① R&D and technical services: including R&D services, contract energy management services, engineering exploration services and professional technical services.

② Information technology services: including software services, circuit design and testing services, information system services, business process management services and information system value-added services.

③ Cultural and creative services: including design services, intellectual property services, advertising services and conference and exhibition services.

④ Logistics auxiliary services: including aviation services, port and dock services, freight passenger station services, salvage services, loading and unloading services and distribution services.

⑤ Leasing services: including financial leasing services and operating leasing services.

Seven. Life services: including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Twenty-sixth VAT collection and management in accordance with the "People's Republic of China (PRC) tax collection and management law" and the relevant provisions of this Ordinance.

Twenty-seventh taxpayers to pay value-added tax related matters, the State Council or the State Council, the competent departments of finance and taxation after obtaining the consent of the State Council and other provisions, in accordance with the provisions.

Article 28 These Regulations shall come into force on June 65438+1 October1day, 2009.