what does the life service industry include? What is the applicable tax rate?

1. What does the life service industry include? What is the applicable tax rate?

Answer: Life service refers to all kinds of services 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.

the applicable tax rate for life service industry is 6%.

2. how does the tourism industry determine the sales volume?

Answer: When the pilot taxpayers provide tourism services, they can choose to take the total price and extra-price expenses obtained as the sales amount, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other tour companies from the buyers of tourism services.

3. how to pay the tax on the expressway toll collected by highway management enterprises after the reform of the camp?

Answer: Ordinary taxpayers in highway management enterprises can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3% when collecting the vehicle tolls in expressway that started before the pilot. Select the general tax method, collect the vehicle tolls of expressway started after the pilot, and pay the value-added tax according to the real estate business leasing service, with the tax rate of 11%. Small-scale taxpayers in highway enterprises shall calculate the tax payable at the rate of 3%.

expressway, which started construction before the pilot project, refers to expressway, where the contract commencement date indicated on the relevant construction permit certificate is before April 31, 2116.

4. what is the applicable tax rate for parking services provided by the parking lot?

a: the value-added tax is paid according to the real estate business leasing service, and the tax rate is 11%.

5. what is the applicable tax rate for renting out advertising space of buildings, structures and other real estate or tangible movable property such as airplanes and vehicles to other units or individuals for advertising?

a: vat is paid according to the operating lease service. the applicable tax rate for movable property operating lease is 17%, and that for real estate operating lease is 11%.