According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Push to Launch the Pilot Program of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), living services, refers to all kinds of service activities provided to meet the needs of urban and rural residents in their daily lives. It includes cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other living services.

Catering services refer to business activities that provide consumers with catering and consumption services by providing both food and eating places.

Lodging services, refers to the provision of lodging places and supporting services and other activities. Including hotels, inns, hostels, resorts and other business accommodation places to provide accommodation services.