Legal analysis: According to the policy, from October 1, 2121, the income obtained by taxpayers from providing living services will be exempted from value-added tax. Note that both ordinary taxpayers and small-scale taxpayers can enjoy this preferential policy. The specific scope of living services shall be implemented in accordance with the Notes on Sales Services, Intangible Assets and Real Estate (No.36 [2116] of Caishui). According to this regulation, life service refers to all kinds of service activities provided to meet the daily needs of urban and rural residents, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services of residents and other life services. Education and training services belong to the category of education services in life services. Therefore, the education and training income obtained by your company can enjoy the preferential policy of exemption from value-added tax from October 1 this year. It should be noted that if an enterprise provides life service and other services at the same time, only the income from life service can enjoy the policy of exemption from value-added tax.
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.
article 3 the collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.
article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers.
units and individuals who are obligated to withhold and remit taxes and collect and remit taxes are withholding agents according to laws and administrative regulations. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.