What are the tax rates for the lifestyle service industry?

The tax rate for the daily service industry is set at 6%. Last year, the GDP share of my country’s tertiary industry exceeded that of the secondary industry for the first time, becoming one of the main driving forces for my country’s economic development. The life service industry is different from the other three types of industries. Its industry formats are relatively simple, including catering industry, accommodation industry, medical education, housekeeping service industry, laundry and dyeing industry, hairdressing and beauty industry, bathing industry, portrait photography industry, maintenance service industry and recycling industry. Resource recycling industry and other service formats. The life service industry is complex and covers a wide range of areas, including self-employed individuals and small and micro enterprises. Before the implementation of the New Deal, life service companies in my country generally adopted a business tax rate of 5%. After this "business tax to value-added" reform, general taxpayers will pay value-added tax at a rate of 6%, and a simple collection method of 3% will be adopted for small-scale taxpayers. The initial implementation of the new policy is beneficial to economic development. Taking into account the overall tax impact of the daily service industry after the reform, the tax burden of small and micro enterprises has been further reduced. Taxpayers in the daily service industry are classified as general taxpayers or small-scale taxpayers based on whether their annual value-added taxable sales exceed 5 million. The tax rate for small-scale taxpayers is 3%, but input deductions are not allowed; while the tax rate for general taxpayers is 6%. It seems that the tax rate is one percentage point higher than before, but its tax base has been reduced. According to financial training and testing, the tax rate for general taxpayers is 3%. The actual tax rate is generally slightly less than 3%. Previously, the tax base for business tax was turnover, but the tax base for VAT taxation was essentially gross profit, so for enterprises, taxes did not necessarily increase. The problem needs urgent attention and supporting measures should be followed up. Although the tax revenue contributed by the lifestyle service industry technology does not have as big an impact as other industries, its management is more difficult due to its dispersed operators and small single-site scale. Operators are self-employed and generally lack awareness of tax risks, so they are likely to evade taxes or pay more taxes. For example, the tax bureau requires small-scale taxpayers to turn into general taxpayers after their turnover reaches a certain amount, which fails to attract the attention of many operators and may eventually lead to serious risks of "tax evasion". Operators are reminded to pay attention to tax evasion, tax filing time and filing qualifications. On the other hand, if the service recipient is a business person of the enterprise and obtains invoices for accommodation and dining out for the company's business, it is questionable whether the invoices can be input deducted. Opportunities and challenges coexist, and management and control planning comes first. Compared with the previous tax burden, this change is both a challenge and an opportunity for enterprises. This time is not a repair of the original system, but the establishment and innovation of a new system. Many new situations and new problems will continue to appear in actual operations. Enterprises can adopt business outsourcing or refined accounting methods. Because some businesses may involve two tax rates, such as souvenir sales in hotels, takeout services in restaurants, etc., accountants can calculate separate businesses/single departments separately to avoid an increase in tax burden caused by a higher tax rate. In order to achieve a smooth and smooth transition from business tax to value-added tax, management should improve their ideological understanding at the macro level, study countermeasures to achieve risk management and control, plan rationally, and reduce the cost of tax reform; while financial personnel need to pay attention to taxation at the specific practical level. Declaration and invoice management, paying attention to policies and regulations and considering coordination issues of government communication. Based on the experience of industries that have already implemented the “business tax to value-added” policy, the finance and taxation departments will provide financial subsidies to enterprises whose tax burdens increase after the implementation of the new policy. All financial personnel and managers are reminded to pay attention to the subsequent document notices on financial subsidies from the competent tax authorities and apply for financial support/financial subsidies in a timely manner.