Traditional Culture Encyclopedia - Traditional virtues - What is the invoice tax rate for the service industry?
What is the invoice tax rate for the service industry?
Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising planning, design, production, release, broadcast, publicity and display.
Extended data:
Construction industry: general taxpayers levy 10% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax.
Real estate industry: real estate development enterprises levy 10% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.
Life service industry: 6%. Tax-free items: foster care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc.
Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc.
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