Notice on comprehensively promoting the pilot of changing business tax into value-added tax (Caishui [2065438+06] No.36);
Annex 1 Article 27 of the Pilot Implementation Measures for Changing Business Tax to VAT stipulates that the input tax of the following items shall not be deducted from the output tax:
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(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.