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Taxation - China

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Q&A Regarding VAT Additional Deduction Policy (4)

Answer
Q:
What do professional technical services refer to?
A:
Professional technical services refer to meteorological services, seismic services, marine services, surveying and mapping services, urban planning, environmental and ecological monitoring services and other special technical services.

Q:
What do information technology services refer to?
A:
Information technology services refer to the business activities of producing, collecting, handling, processing, storing, transmitting, retrieving and utilizing information using computer, communication network and other technologies, and providing information services, includes software services, circuit design and testing services, information system services, business process management services and information system value-added services.

Q:
What do software services refer to?
A:
Software services refer to business activities that provide software development services, software maintenance services, and software testing services.

Q:
What do circuit design and test services refer to?
A: Circuit design and test services refer to business activities providing integrated circuit and electronic circuit product design, test and related technical support services.

Q:
What do information system services refer to?
A: Information system services refer to the provision of information system integration, network management, website content maintenance, desktop management and maintenance, information system application, integration of basic information technology management platform, information technology infrastructure management, data center, hosting center, information security services, online antivirus, virtual host and other business activities. Including network operation services provided by the website for non-owned online games.

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