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Taxation - China

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Q&A Regarding VAT Additional Deduction Policy (5)

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Q:
What do business process management services refer to?
A:
Business process management services refer to the activities of human resources management, financial and economic management, audit management, tax management, logistics information management, business information management and call centre services provided by using information technology.

Q:
What do value-added services of information system refer to?
A:
value-added services of information system refer to the information technology services that are provided to users by using information system resources. Including data processing, analysis and integration, database management, data backup, data storage, disaster recovery service, e-commerce platform, etc.

Q:
What do cultural and creative services refer to?
A:
Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services.

Q:
What do design services refer to?
A: Design services refer to business activities that transmit plans, ideas through words, languages, pictures, voices, and vision. Including industrial design, internal management design, business operation design, supply chain design, modelling design, fashion design, environmental design, graphic design, packaging design, animation design, online game design, display design, website design, mechanical design, engineering design, advertising design, creative planning, print, etc.

Q:
What do intellectual property services refer to?
A: Intellectual property services refer to business activities dealing with intellectual property affairs. Including registration, identification, evaluation, certification and retrieval services for patents, trademarks, copyrights, software and integrated circuit layout design.

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