The VAT rates of some industries are as follows:

1. provides transportation services at a tax rate of 9%.

The income obtained by ocean shipping enterprises engaged in journey leasing and time leasing business and air transport enterprises engaged in wet leasing business shall be taxed according to transportation services, and the applicable tax rate is 10%.

Two, to provide modern service industry services (except tangible movable property leasing services), the tax rate is 6%.

Some modern service industries subject to the 6% tax rate include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and judicial consulting services.

Extended data

The "Measures for the Implementation of the Pilot Reform of Business Tax to VAT" stipulates that:

Article 27? The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

Taxpayers' social and entertainment consumption belongs to personal consumption.

(two) the abnormal loss of purchased goods, and related processing, repair and replacement services or transportation services.

(3) Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses.

Baidu Encyclopedia-VAT rate

Dazhou Municipal People's Government-Measures for the implementation of the pilot reform of business tax to value-added tax