The tax items of business tax are set according to different industries and categories. There are nine tax items of current business tax Transportation The transportation industry includes five categories: land transportation, waterway transportation, air transportation, pipeline transportation, loading and unloading. 2 Construction industry Construction industry refers to construction installation engineering operations, including construction, installation, repair, decoration other engineering operations. 3 Finance insurance industry Finance insurance refers to the business of finance insurance. 4. Post and telecommunications industry refers to the specialized business
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