Page 52 - 2015_SpecialReport_web
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5 Special Report on the State of Business in South China
• Pipeline transportation service
• R&D and technology service
• Information technology service
• Cultural and creative service
• Logistics auxiliary service
• Authentication and consulting service
e tax rate of 6 percent shall apply to other modern ser-
vice industries and that of 3 percent shall apply to small-scale
taxpayers providing taxable services. Taxable services subject-
ed to a zero percent tax rate shall be carried out as prescribed
by the Ministry of Finance and the State Administration of
Taxation.
Pilot taxpayers engaged in speci ed taxable services shall,
as required by the relevant state tax authorities, undergo the
formalities for tax registration, tax type identi cation, invoice
type veri cation, general taxpayer recognition, tax-control
system application, invoice purchasing and collection, tax
preference application, and tax-exemption registration for ex-
port refund before October 31, 2012.
52
• Pipeline transportation service
• R&D and technology service
• Information technology service
• Cultural and creative service
• Logistics auxiliary service
• Authentication and consulting service
e tax rate of 6 percent shall apply to other modern ser-
vice industries and that of 3 percent shall apply to small-scale
taxpayers providing taxable services. Taxable services subject-
ed to a zero percent tax rate shall be carried out as prescribed
by the Ministry of Finance and the State Administration of
Taxation.
Pilot taxpayers engaged in speci ed taxable services shall,
as required by the relevant state tax authorities, undergo the
formalities for tax registration, tax type identi cation, invoice
type veri cation, general taxpayer recognition, tax-control
system application, invoice purchasing and collection, tax
preference application, and tax-exemption registration for ex-
port refund before October 31, 2012.
52
