Question 1: What are the income of life services? 1. Cultural and sports services.
(1) Cultural services refer to various services provided to meet the cultural life needs of the public. Including: literary and artistic creation, literary performances, cultural competitions, books and materials lending in libraries, file management in archives, protection of cultural relics and intangible heritage, organization of religious activities, scientific and technological activities and cultural activities, and provision of places for sightseeing.
(2) Sports service refers to organizing sports competitions, sports performances and sports activities, as well as providing sports training, sports guidance and sports management.
2. Education and medical services.
(1) Educational services refer to business activities that provide academic education services, non-academic education services and educational auxiliary services.
academic education service refers to the business activities of organizing teaching according to the enrollment and teaching plan determined or recognized by the administrative department of education, and issuing corresponding academic certificates. Including primary education, junior secondary education, senior secondary education, higher education and so on.
Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.
Educational auxiliary services, including education assessment, examination, enrollment and other services.
(2) medical services refer to services such as medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning and epidemic prevention, as well as services related to these services such as providing medicines, medical materials and appliances, ambulances, ward accommodation and meals.
3. Tourism and entertainment services.
(1) Tourism service refers to the business activities of organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.
(2) Entertainment service refers to the business of providing both places and services for entertainment activities.
Specifically, it includes: karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling, entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, go-karting, hot air balloons, paramotors, archery and darts).
4. Catering and accommodation services.
(1) Catering service refers to the business activity of providing consumers with catering services by providing both catering and catering places.
(2) Accommodation service refers to the activities of providing accommodation and supporting services. Including hotels, hotels, hostels, resorts and other business accommodation services.
5. Daily services for residents.
Residents' daily services refer to services mainly provided to meet the daily needs of residents and their families, including municipal administration, housekeeping, wedding, pension, funeral, care and nursing, relief, beauty salon, * * *, sauna, oxygen bar, pedicure, bathing, dyeing, photography and printing, etc.
6. Other life services.
other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services.
Question 2: What industries does the 6% value-added tax belong to? Is it a modern service industry?
Cultural and creative services
Logistics auxiliary services
Forensic consulting services
Radio, film and television services
Question 3: What is life service? What's included? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Caishui [2116] No.36), life service refers to various 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.
Question 4: What kinds of life services are included in the key tax sources? Do you see the city services in the WeChat wallet? Just open it and locate the city you belong to, and then find the business you want to handle. Now I use WeChat's city F service directly. I think it's quite convenient, and now it's all WeChat red envelopes. In WeChat Life F service, I can also register hospitals and search vehicles illegally. These functions all feel very practical and solve the feeling of big trouble
Question 5: What are the VAT input tax deduction vouchers for taxpayers in the life service industry? According to the Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2116] No.36), the input tax deduction vouchers for ordinary taxpayers in the life service industry include: (1) the VAT specified on the special VAT ticket (including the uniform tax-controlled motor vehicle sales ticket, the same below) obtained from the seller.
(2) the value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining the special VAT bill or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 13% indicated on the agricultural product purchase bill or sales bill.
question 6: what secondary industries are included in the life service industry? The score of 5 mainly includes:
catering industry, accommodation industry, domestic service industry, washing and dyeing industry, hairdressing and beauty industry, bathing industry, portrait photography industry, maintenance service industry and renewable resources recycling industry.
The life service industry in the Twelfth Five-Year Development Plan includes: business service industry
cultural industry
tourism health service industry
legal service industry
family service
sports industry
pension service industry
real estate industry
Definition:
Life * * industry directly provides residents with material and spiritual life consumption.
Question 7: What life services are included in the service industry input of visa consultation, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents and other life services
Question 8: What life services are included in the camp reform? The Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Tax Collection and Management in the Pilot Project of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.23, 2116) clearly states that the types of invoices that can be used by taxpayers who have changed their business tax to VAT are: special VAT invoice, general VAT invoice, unified motor vehicle sales invoice, electronic general VAT invoice, tickets, crossing (bridge) fee invoice, quota invoice invoice, passenger invoice, unified second-hand car sales invoice and rolled general invoice issued by national tax authorities. 2. After the reform of the camp, tickets and invoices for crossing (crossing) fees belong to reserved tickets, which will be supervised and managed by the national tax authorities from May 1, 2116. The above two types of invoices supervised by the original local tax authorities can be extended to June 31, 2116.
Question 9: What are the life service industries in the value-added tax? 1. Cultural and sports services.
(1) Cultural services refer to various services provided to meet the cultural life needs of the public. Including: literary and artistic creation, literary performances, cultural competitions, books and materials lending in libraries, file management in archives, protection of cultural relics and intangible heritage, organization of religious activities, scientific and technological activities and cultural activities, and provision of places for sightseeing.
(2) Sports service refers to organizing sports competitions, sports performances and sports activities, as well as providing sports training, sports guidance and sports management.
2. Education and medical services.
(1) Educational services refer to business activities that provide academic education services, non-academic education services and educational auxiliary services.
academic education service refers to the business activities of organizing teaching according to the enrollment and teaching plan determined or recognized by the administrative department of education, and issuing corresponding academic certificates. Including primary education, junior secondary education, senior secondary education, higher education and so on.
Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.
Educational auxiliary services, including education assessment, examination, enrollment and other services.
(2) medical services refer to services such as medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning and epidemic prevention, as well as services related to these services such as providing medicines, medical materials and appliances, ambulances, ward accommodation and meals.
3. Tourism and entertainment services.
(1) Tourism service refers to the business activities of organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.
(2) Entertainment service refers to the business of providing both places and services for entertainment activities.
Specifically, it includes: karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling, entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, go-karting, hot air balloons, paramotors, archery and darts).
4. Catering and accommodation services.
(1) Catering service refers to the business activity of providing consumers with catering services by providing both catering and catering places.
(2) Accommodation service refers to the activities of providing accommodation and supporting services. Including hotels, hotels, hostels, resorts and other business accommodation services.
5. Daily services for residents.
Residents' daily services refer to services mainly provided to meet the daily needs of residents and their families, including municipal administration, housekeeping, wedding, pension, funeral, care and nursing, relief, beauty salon, * * *, sauna, oxygen bar, pedicure, bathing, dyeing, photography and printing, etc.
6. Other life services.
other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services.
Question 11: What are the non-deductible input taxes 12121212 A: According to the regulations, the input taxes of the following items cannot be deducted from the output tax: 1. Goods purchased, processing, repair and replacement services or taxable services used for taxable items that are subject to simple tax calculation method, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption; 2 abnormal loss of purchased goods and related processing, repair and repair services and transportation services; 3. Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses; 4. Accepted passenger transport services; 5. Motorcycles, automobiles and yachts that are subject to consumption tax for their own use, except those that are the means of transport and the subject matter of leasing services that provide transportation services. 7. Q: Can ordinary taxpayers in the pilot area of "VAT reform" choose a simple method to collect? (Editor: Zeng Li)