What is the tax classification code of 3% service charge for small-scale taxpayers?

30/kloc-30 1000000000000000000 transportation service.

30101000000000000000 land transportation service.

3010101000000000 land passenger service.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning the Qualification of General VAT Taxpayers in the Pilot Project of Changing Shanghai Business Tax to VAT: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.65;

The annual sales of taxable services does not exceed 5 million yuan and the newly opened pilot taxpayers may apply to the competent tax authorities for general taxpayer qualification. The competent tax authorities shall identify the qualifications of general taxpayers for pilot taxpayers who apply for and meet the following conditions:

Have a fixed place for production and business operation. Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Extended data:

According to the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the criteria for small-scale identification are as follows

Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services and concurrently engaged in the wholesale or retail of goods.

Annual VAT sales (hereinafter referred to as taxable sales) is less than 500,000 yuan (including this figure, the same below); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.

Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan. Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers. Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.

Baidu encyclopedia-small-scale taxpayer