Producer service industry, also known as producer service industry, theoretically refers to market-oriented intermediate input services, that is, non-final consumption services that can be used for further production of goods and services. The emergence and development of service industry is an industry with the development of commodity production and commodity exchange after commerce. The production and exchange of commodities have expanded people's economic exchanges.

According to the provisional regulations on business tax, the service industry invoice tax rate is 5%. The tax items of service industry include: agency industry; Hotel industry; Catering industry; Tourism; Storage industry; Leasing industry; Advertising and bathing, hairdressing, dyeing, photography, fine arts, painting, copying, typing, carving, calculation, testing, testing, testing, recording, video recording, copying, printing, design, drawing, surveying and mapping, exploration, packaging, consulting, etc.