In a broad sense, the life service industry is much more extensive, it includes all aspects of people's daily life, catering, entertainment, renting, buying, working, traveling, education and training and other life-related "clothing, food, housing and transportation" all belong to the category of this type of service.

Life services in the narrow sense refer to the family services provided for people's daily life, such as caring for infants and young children, caring for the elderly, home secretaries, part-time workers, etc.

Most of these websites have sub-sites related to life, discounts, yellow pages, classifications, etc., and the content is all kinds of local life service information.

Online transactions that provide resource-based goods and services between netizens are especially applicable to the service industry, such as the demand for resource services such as room reservations, meal reservations, seat reservations, ticket reservations, job searches, and recruitment. E-commerce has been gradually applied in this field, which has greatly promoted the e-commerce process of the life service industry.

Extended information:

According to the Provisional Regulations of the People's Republic of China on Value-Added Tax:

Article 2 Value-added tax rates:

(1) Unless otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate for taxpayers selling goods, services, tangible movable property leasing services or imported goods shall be 17%.

(2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%:

1. Grain and other agricultural products, edible vegetable oil, edible salt;

2. Tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products;

3. Books, newspapers, magazines, audio-visual products, electronic publications;

4. Feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5. Other goods stipulated by the State Council.

(3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%.

(4) The tax rate for the export of goods by taxpayers shall be zero; However, unless otherwise provided by the State Council.

(5) Domestic entities and individuals shall be taxed at zero for cross-border sales of services and intangible assets within the scope prescribed by the State Council.

The adjustment of the tax rate shall be decided by the State Council.

Article 3 Where a taxpayer concurrently engages in projects with different tax rates, it shall separately account for the sales amount of the items with different tax rates; If the sales amount is not separately calculated, the higher tax rate shall be applied.

Article 4 Except as provided for in Article 11 of these Regulations, the tax payable by a taxpayer on the sale of goods, services, services, intangible assets and immovable property (hereinafter collectively referred to as taxable sales) shall be the balance of the current output tax after deducting the input tax for the current period. The formula for calculating the tax payable is as follows:

tax payable = current output tax - current input tax,

when the current output tax is less than the current input tax and is insufficient to be deducted, the insufficient part can be carried forward to the next period for further deduction.

Baidu Encyclopedia - Life Service Industry

Baidu Encyclopedia - Life Service Industry

Baidu Encyclopedia - VAT