Modern services refer to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics industries. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern services.
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, residents' daily services and other life services.
for more details, please refer to the annex of Caishui (2116) No.36 document.
what is the difference between general tax and value-added tax?
general tax is generally the tax paid by small-scale taxpayers. if the ordinary invoice issued by the other company can only be used as an entry voucher but cannot be certified and deducted, the tax rate is 3%.
VAT is a tax paid by ordinary taxpayers. Special VAT invoices and ordinary VAT invoices can be issued, and special invoices can be certified and deducted, but ordinary invoices can only be recorded and cannot be certified and deducted. Whether special VAT invoices and ordinary VAT invoices are issued, the tax rate is 17%.
Annex 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2116] No.36) attached with Notes on Sales Services, Intangible Assets and Real Estate stipulates that conference and exhibition services belong to cultural and creative services in modern services; Catering and accommodation services belong to other modern services.
Article 11 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the Value-added Tax Policies for Educational Auxiliary Services in Financial Real Estate Development (Caishui [2116] No.141) stipulates that hotels, hotels, hostels, resorts and other business accommodation places shall pay value-added tax according to "conference and exhibition services". Different local tax authorities have different opinions on whether catering and accommodation belong to the supporting services of conference and exhibition services.
The reply of Notice of State Taxation Bureau of Hebei Province on Issuing is as follows: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the Value-added Tax Policy of Financial Real Estate Development, Education and Auxiliary Services (Caishui [2116] No.141) stipulates that the activities of hotels, hotels, hostels, resorts and other business accommodation places to provide conference venues and supporting services shall be in accordance with "Conference and Exhibition". However, the "supporting services" do not include catering services, residents' daily services and entertainment services. Therefore, if the pilot taxpayers provide conference venues and supporting services, and provide catering, entertainment and other services at the same time, they need to issue VAT invoices according to the facts.
the hot and difficult issues of Anhui national tax on the reform of the life service industry (1) Regarding "a company holds a meeting in a hotel, and the services provided by the hotel include accommodation, catering, conference services, etc., does the hotel need to distinguish the income earned and issue VAT invoices according to different items?" The answers are as follows: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the Value-added Tax Policies for Financial Real Estate Development and Educational Auxiliary Services (Caishui [2116] No.141) stipulates that hotels, hotels, hostels, resorts and other business accommodation places shall pay value-added tax in accordance with "conference and exhibition services" for activities that provide conference venues and supporting services. Therefore, the hotel does not need to split the income according to different projects to undertake meetings and provide the above services.