Units and individuals providing living services in People's Republic of China (PRC) are VAT taxpayers.

Units refer to enterprises, administrative units, institutions, military units, social organizations and other units.

Individuals refer to individual industrial and commercial households and other individuals.

Selling and providing living services in China means that the seller or buyer of living services is in China.

2. Scope of taxation

1. The taxation scope of life service industry shall be implemented in accordance with the Notes on Selling Services, Intangible Assets or Real Estate attached to the Pilot Implementation Measures.

2. Matters needing attention in living service tax

(a) life service tax items

Life service refers to all kinds of service activities 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.

1. Cultural and sports services.

Cultural and sports services include cultural services and sports services.

(1) Cultural services refer to various services provided to meet the needs of public cultural life. Including: literary and artistic creation, cultural performances, cultural competitions, library books and materials lending, archives management, cultural relics and intangible heritage protection, 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, and providing sports training, sports guidance and sports management.

2. Education and medical services.

Education and medical services, including 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 and issuing corresponding academic certificates according to the enrollment and teaching plan determined or recognized by the education administrative department. Including primary education, junior high school education, senior high school education, higher education and so on.

Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.

Educational auxiliary services, including education evaluation, examination, enrollment and other services.

(2) Medical services refer to medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning, epidemic prevention and other services, as well as the business of providing medicines, medical materials and devices, ambulances, ward accommodation and meals related to these services.

3. Tourism and entertainment services.

Tourism and entertainment services, including tourism and entertainment services.

(1) Tourism service refers to the business activities of organizing and arranging services such as transportation, sightseeing, accommodation, catering, shopping, entertainment and business according to the requirements of tourists.

(2) Entertainment services refer to businesses that provide places and services for entertainment activities at the same time.

Specifically, it includes: karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling and entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloons, paramotors, archery and darts).

4. Catering and accommodation services.

Catering and accommodation services, including catering and accommodation services.

(1) Catering service refers to the business activities of providing catering services to consumers by providing both catering and dining places.

(2) Accommodation service refers to the activities of providing accommodation and supporting services. Including hotels, guesthouses, guest houses, resorts and other business accommodation services.

5. Daily services for residents.

Residents' daily services refer to the services provided mainly to meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography, printing and so on.

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.