Does telecommunication service fall within the scope of value-added tax?

What kinds of telecommunication services can the scope of VAT be divided into?

Telecommunication services within the scope of VAT taxation can be divided into basic telecommunication services and value-added telecommunication services.

Telecommunication business refers to the business activities of providing voice call service, sending, transmitting, receiving or applying electronic data and information such as images and short messages by using various communication network resources such as wired and wireless electromagnetic systems or photoelectric systems.

1. Basic telecommunications services

Use fixed network, mobile network, satellite and Internet to provide voice call service, and rent and sell network elements such as bandwidth and wavelength.

2. Value-added telecommunications services

(1) Use fixed network, mobile network, satellite, Internet and cable TV networks to provide short messages and multimedia message service, electronic data and information transmission and application services, Internet access services and other business activities.

(2) The value-added tax shall be calculated and paid according to the value-added telecommunication service for the transfer of satellite TV signals.

3. Since February 1 2006, taxpayers have paid value-added tax on the subsystem transmission services of wireless signals such as voice calls and mobile Internet provided by telecom enterprises through indoor communication distribution systems such as buildings and tunnels.