服务业税目
服务业税目-
对证券交易所为券商和上市公司提供交易场所等服务收取的股票交易经手费、席位管理年费、上市费，应按“服务业”税目征收营业税。
Business tax shall be collected under the tax category of " service industry " on the brokerage for stock transactions , the annual fee to seat management and the listing fee charged on services of providing transaction sites for securities brokers and listed companies .