China Taxation Service
Hotline: 86-755-82143348 Email: amyhuang@citilinkia.com
The service industry refers to the operations to use equipment， tools， venues， information or skills to provide services to society.The scope of this tax item covers agency， hotel， catering， tourism， warehousing， leasing， advertising and other service industries.
Agency Industry
The agency industry refers to the operations to act as the agents of the consignors to handle the consigned matters， including buying and selling goods， handling import and export， introducing services and offering other agent services.
1).Working as the agents for buying and selling goods refers to the operations to buy or sell goods on consignment， make settlements according to the actually bought or sold amounts， and charge commissions.
2). Working as the agents for handling import and export refers to the operations to handle the import and export of commodities or labor on consignment.
3). Introducing services refers to the fact that the intermediaries introduce two parties for business talks or other matters.
4). Other agent services refer to the operations to work as the agents for handling the matters other than those mentioned above.Financial brokerage and the newspaper and magazine circulation of the postal departments are not covered by this tax item.
Hotel Industry
The hotel industry refers to the operations to provide accommodation services.
Catering Industry
The catering industry refers to the operations to provide the customers with catering services with both services and venues.The services provided by restaurants， dining halls and other catering venues for the self-entertaining singing and dancing activities of the customers while they are dining are treated as the "entertainment industry" tax item in tax collection.
Tourist Industry
The tourist industry refers to the operations to provide the tourists with boarding， lodging， transportation， guiding and other tourist services.
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