Legal analysis:

Taxpayers in the life service industry are allowed to add 15% to the deductible input tax in the current period to offset the tax payable. Taxpayers in the life service industry refer to taxpayers whose sales from providing life services account for more than 51% of the total sales. Life services include cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services. The scope of application of 11% plus deduction is different from that of 15% plus deduction, which includes postal service, telecommunication service, modern service and life service, while the scope of enjoying 15% plus deduction is limited to life service.

Legal basis:

Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Relevant Policies for Deepening the Reform of Value-added Tax

After the taxpayer decides to apply the policy of adding and deducting, it will not be adjusted in the current year, and whether it is applicable in future years will be determined according to the sales volume of the previous year. The amount of credit that taxpayers can accrue, but not accrued, can be accrued at the same time in the current period when the applicable credit policy is determined.

(2) The taxpayer shall accrue the current plus and minus amount according to 11% of the current deductible input tax. According to the current regulations, the input tax that cannot be deducted from the output tax shall not be accrued and deducted; If the input tax for which the deduction has been accrued is transferred out according to the regulations, the deduction shall be reduced accordingly in the current period when the input tax is transferred out. The calculation formula is as follows: current accrual plus deduction = current deductible input tax ×11% current deductible plus deduction = balance of last period+current accrual plus deduction-current deduction plus deduction

(3) Taxpayers should calculate the tax payable under the general taxation method (hereinafter referred to as the tax payable before deduction) according to the current regulations, and add and deduct the following situations:

2. if the tax payable before deduction is greater than zero and is greater than the deductible amount of the current period, the deductible amount of the current period will be fully deducted from the tax payable before deduction;

3. if the tax payable before deduction is greater than zero and less than or equal to the deductible amount of the current period, the tax payable shall be deducted to zero by the deductible amount of the current period. The current period that has not been fully deducted can be deducted and deducted, and it will be carried forward to the next period to continue to be deducted.

(4) the tax payer's export of goods and services and cross-border taxable behavior are not applicable to the policy of adding and deducting, and the corresponding input tax shall not be added and deducted.