Tax rate of value added tax for scientific services is 5%.
The General Department of Taxation has written directions lead this service group under the VAT rate of 5%.
According to the General Department of Taxation, science and technology services are the services of scientific research and technological development; the activities related to intellectual property; the information services, counseling, training and retraining, dissemination and application of scientific knowledge and technology and practical experience, not including online games and entertainment services over the Internet.
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