营改增应税服务税目税率对照表

营改增应税服务税目税率对照表 试点行增值税增值税征营业税 行业名称 行业名称 原营业税税目 业 税率 收率 税率 公路运输 公路运输 交 缆车运输 缆车运输 陆路运输服务 3% 通 索道运输 索道运输 运 其他陆路运输 11% 其他陆路运输 水路运输服务 水路运输服务 水路运输 3% 输 航空运输服务 航空运输服务 航空运输 3% 业 管道运输服务 管道运输服务 管道运输 3% 研发服务 其他服务业 5% 转让无形资产-转让专利权、 技术转让服务 5% 部 非专利技术 研发和技术服 3% 6% 务 技术咨询服务 其他服务业 5% 分 合同能源管理服务 其他服务业 5% 现 工程勘察勘探服务 测绘、勘探 5% 代 软件服务 其他服务业 5% 电路及测试服务 其他服务业 5% 服 信息技术服务 6% 信息系统服务 其他服务业 5% 务 业务管理服务 其他服务业 5% 设计服务 其他服务业 5% 业 文化创意服务 6% 转让无形资产-转让商标权、 商标和著作权转让服务 5% 著作权、商誉 mass line of the party construction of education system, improve scientific and systematization and standardization level of the party building. With a focus on the construction of democratic centralism and continue the tradition of inner-party democracy, open channels, and full play to the people's Congress, the CPPCC's role in democratic decision-making, and constantly raise the level of scientific decision-making in the party. To party's mass line in educational practices of various systems established and implemented as an opportunity to strengthen party leadership and party building, enhancing the rallying power and combat capability of the leadership team. Continue to deepen the reform of the cadre and personnel system, always adhere to correct direction of personnel, implement regulations on cadre selection 知识产权服务 其他服务业 5% 广告服务 广告业 5% 会议展览服务 其他文化业 3% 航空服务 航空运输 3% 港口码头服务 水路运输 3% 货运客运场站服务 陆路运输 3% 打捞救助服务 水路运输 3% 物流辅助服务 6% 货物运输代理服务 代理业 5% 代理报关服务 代理业 5% 仓储服务 仓储业 5% 装卸搬运服务 装卸搬运 3% 有形动产融资租赁 金融业-融资租赁 5% 有形动产租赁 17% 服务 有形动产经营性租赁 租赁业 5% 认证服务 其他服务业 5% 鉴证咨询服务 鉴证服务 6% 其他服务业 5% 咨询服务 其他服务业 5% 广播影视节目(作品) 服务业 3% 制作服务 广播影视节目(作品) 广播影视服务 6% 转让无形资产 3% 发行服务 广播影视节目(作品) 文化体育业 3% 播映服务 注:提供有形动产租赁服务，税率为17%;提供交通运输业服务，税率为11%;提供现代 服务业服务(有形动产租赁服务除外)，税率为6%。小规模纳税人增值税征收率为3%。 mass line of the party construction of education system, improve scientific and systematization and standardization level of the party building. With a focus on the construction of democratic centralism and continue the tradition of inner-party democracy, open channels, and full play to the people's Congress, the CPPCC's role in democratic decision-making, and constantly raise the level of scientific decision-making in the party. To party's mass line in educational practices of various systems established and implemented as an opportunity to strengthen party leadership and party building, enhancing the rallying power and combat capability of the leadership team. Continue to deepen the reform of the cadre and personnel system, always adhere to correct direction of personnel, implement regulations on cadre selection mass line of the party construction of education system, improve scientific and systematization and standardization level of the party building. With a focus on the construction of democratic centralism and continue the tradition of inner-party democracy, open channels, and full play to the people's Congress, the CPPCC's role in democratic decision-making, and constantly raise the level of scientific decision-making in the party. To party's mass line in educational practices of various systems established and implemented as an opportunity to strengthen party leadership and party building, enhancing the rallying power and combat capability of the leadership team. Continue to deepen the reform of the cadre and personnel system, always adhere to correct direction of personnel, implement regulations on cadre selection