for enterprises in the market, they pay great attention to the use of preferential tax policies during the operation period, because this can make qualified enterprises save some tax expenses during the operation period. Then, what are the preferential tax policies applicable to the life service industry? Next, this article will take you to a specific understanding of this! In fact, the current preferential tax policies applicable to the life service industry mainly include the following:
1. The subject of the additional deduction policy is the general taxpayer in the life service industry. Preferential content: from October 1, 2119 to February 31, 2122, taxpayers in the life service industry are allowed to add 1.5% to the deductible input tax in the current period to offset the taxable amount. (Note: From April 1, 2119 to September 31, 2119, the life service industry will add 11% of the tax according to the current deductible amount to offset the tax payable. )
Second, the loss carry-over period is extended to 8 years. Applicable subjects: enterprises in four difficult industries, namely transportation, catering, accommodation and tourism, which are greatly affected by the epidemic. Preferential content: The losses incurred by enterprises in four difficult industries, such as transportation, catering, accommodation and tourism, which are greatly affected by the epidemic in 2121 will be extended from 5 years to 8 years.
3. Applicable subjects of tax and fee concessions for family service industry: institutions that provide old-age care, childcare and housekeeping services for the community. Preferential contents: 1. Income from providing community pension, nursery and housekeeping services is exempt from value-added tax. 2. When calculating the taxable income, the income from providing community pension, nursery and housekeeping services shall be included in the total income at a reduced rate of 91%. 3. Deed tax shall be exempted if the houses and land are used to provide community pension, nursery and housekeeping services. 4. Property and land owned by institutions providing services such as old-age care, childcare and housekeeping for the community or acquired by them through leasing or free use are exempted from property tax and urban land use tax. Note: This offer has an implementation period, from June 1, 2119 to February 31, 2125.
IV. Exemption from value-added tax
1. Eligible domestic service enterprises are exempt from value-added tax in providing domestic services. Applicable subjects: domestic service enterprises that meet the following conditions: First, sign a tripartite agreement with domestic service attendants and customers who receive domestic services on providing domestic services; The second is to pay labor remuneration to domestic servants and train and manage domestic servants; The third is to register and manage domestic servants through the establishment of business management system. Preferential content: VAT exemption. The preferential period is from June 1, 2119 to February 31, 2125.
2. Some educational services are exempt from VAT. Applicable subjects: some educational taxpayers. Preferential contents: (1) Care and education services provided by nurseries and kindergartens are exempt from VAT. (2) Vocational schools established by the government mainly provide internship places for students, which are funded by the school, managed by the school and owned by the school, and engage in "modern services" (excluding financial leasing services, advertising services and other modern services) and "life services" (excluding cultural and sports services, other life services and saunas and oxygen bars) in the Notes on Sales Services, Intangible Assets or Real Estate. (3) Educational services provided by schools engaged in academic education are exempt from value-added tax. (4) Services provided by students through work-study programs are exempt from VAT. (5) Interest income obtained from national student loans is exempt from VAT. (6) Higher, secondary and primary schools (excluding subordinate units) engaged in academic education organized by the government shall be exempted from value-added tax for all the income obtained from holding refresher courses and training courses.
3. Medical institutions are exempt from VAT. Applicable subjects: Preferential contents of medical institutions: (1) Medical services provided by medical institutions are exempt from VAT. (2) Preparations produced and used by medical institutions are exempt from VAT. (3) Anti-AIDS drugs are exempt from VAT.
4. Residents' daily services are exempt from value-added tax. Applicable subjects: Taxpayers' preferential contents for providing residents' daily services: (1) Pension services provided by pension institutions are exempt from value-added tax. (2) Parenting services provided by welfare institutions for the disabled are exempt from value-added tax. (3) Marriage introduction service is exempt from value-added tax. (4) Funeral services are exempt from VAT.
5. Some cultural enterprises are exempt from VAT. Applicable subjects: taxpayers of some cultural enterprises. Preferential contents: (1) The first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in their own places is exempt from value-added tax. (2) Tickets for cultural and religious activities held by temples, temples, mosques and churches are exempt from VAT. (3) Individual transfer of copyright is exempt from value-added tax. (4) From October 1, 2121 to February 31, 2123, the ticket income of popular science units and the ticket income of party and government departments at or above the county level and the Association for Science and Technology to carry out popular science activities shall be exempted from VAT. The above is an introduction to the preferential tax policies applicable to the life service industry. Enterprises belonging to the life service industry, if they don't understand this, it is necessary to make a concrete grasp of the contents introduced in this paper!