Typically, a service provider, generally constituted by two aspects, namely, the provision of services and services aspects of the use of links. The so-called "taxable services in the territory" refers to the use of part of taxable services and the use of land in the territory, regardless of the taxable services provided is in part of the territory took place. It can be determined, within the taxpayer to provide services in the territory, its actions are within the jurisdiction of the sales tax; overseas units and individuals to provide taxable services used within the territory, and its acts are within the jurisdiction of the sales tax; and to provide services within the taxpayers outside use, their behavior does not belong to business tax jurisdiction. If a domestic construction services unit to provide Russia Jian Jian made does not levy sales tax revenue, because the taxable services take place outside, even though they are domestic construction unit, but not all activities that occur within the jurisdiction of the sales tax, thus avoiding the domestic sales tax to pay.
Great reputation, not only the owner to find Guo Zhengming clothes and more coming to ask for study with a teachers also gradually increased. Business is good, he but could not find his superhuman powers to deal with the club and looking for his study with a teachers apprentice. So he thought to do a clothing processing in Weizhen shop, free Zoucunchuanhu time to sew clothes and cut guidance apprenticeship. In 1985, Wei Guo Zhengming rented Bandung in Bandung Ministry village hall, run from the star fashion processing shop. The next year, he was to meet the south of science and technology working groups, the demand for jobs, but also run from the garment sewing cutting short-term training courses, training time for two months, pick school. Accurate positioning, so that his business is quite hot, close to the river, are flat and Guangdong Nanxiong boundary, Ping Tin training young people to pour. For a time, Guo Zhengming processing shop has become the star of the fashion folks close to the pre-training center. He also had business on the road this pot of gold digging: 1986 to 1991, just five years, he has trained more than 1,000 young job down south, many people became a garment factory in Guangdong, south backbone of the business some as a "guiding workers", some got between the director when, Guo Zhengming processing their income plus income totaled 5 million yuan.