What are the seven categories of VAT taxable services?

Taxable value-added tax services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, universal postal services, special postal services, other postal services, research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services, etc. VAT refund (exemption) tax zero-rate taxable services shall not issue special VAT invoices.

1. Business auxiliary services: including enterprise management services, brokerage services (financial agents, intellectual property agents, freight forwarding agents, customs declaration agents, legal agents, real estate agents, professional agents, marriage agents, bookkeeping agents, auctions, etc. ), human resources services (providing public employment, labor dispatch, labor outsourcing and other services) and safety protection services. Transportation services: ① Land transportation services: including railways, highways, cable cars, ropeways, subways, urban light rails, etc. It is suggested that the management fees charged by taxi companies to taxi drivers who use their own taxis should be subject to value-added tax according to land transportation services. (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.

2. Telecommunication services: ① Basic telecommunication services refer to the business activities of providing voice call services by using fixed networks, mobile networks, satellites and the Internet, and 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. Satellite TV signal transfer business, according to the value-added telecommunications business to pay VAT.