What does life service investment include?

Question 1: What 1? Cultural and sports services into life 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.

(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.

(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.

(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 services mainly provided to meet the daily needs of residents and their families, including municipal services, housekeeping, wedding, pension, funeral, nursing, relief, beauty salons, sauna, oxygen bar, pedicure, bathing, washing and 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.

Question 2: Which industries does the 6% VAT belong to, and does it belong to the modern service industry?

Cultural and creative services

Logistics auxiliary service

Forensic consulting service

Radio, film and television services

Question 3: What is life service? What is 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 [2016] No.36), the life service industry 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.

Question 4: What kinds of life service industry do the key tax sources include? There are also city services in WeChat wallet. Did you get a look at him? Open and locate the city you belong to, and then find the business you want to handle. Now it is very convenient to use the city F service of WeChat directly, and now it is all WeChat red envelopes. In the WeChat Life F service, I can also register hospitals and search for illegal vehicles. These functions are very practical and solve the feeling of big trouble.

Question 5: What VAT input tax deduction vouchers do taxpayers in the life service industry have? According to the Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), the input tax deduction vouchers of general taxpayers in the life service industry are as follows: (1) VAT indicated on the special VAT invoice (including the unified tax-controlled motor vehicle sales ticket, the same below) obtained from the seller.

(2) The value-added tax indicated in the special payment book 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 book for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase bill or sales bill of agricultural products.

Question 6: What secondary industries does the life service industry include? 5 points mainly include:

Catering industry, accommodation industry, domestic service industry, washing and dyeing industry, hairdressing and beauty industry, bathing industry, portrait photography industry, maintenance service industry, and recycling of renewable resources.

The life service industry in the National Twelfth Five-Year Development Plan includes: business service industry.

Cultural department

Tourism health service industry

Legal service industry

domestic airline

Sports industry

Pension service industry

realty business

Explanation:

Life * * * industry is the consumer products and services that directly provide residents with material and spiritual life, and its products and services are used to meet the various needs of buyers in life (non-production).

Question 7: What life services does the visa consulting service industry include, 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 8: What 1 does the life service industry include? The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Collection and Management of the Pilot Project of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.2016 No.23) makes it clear 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, general VAT invoice, ticket, toll (bridge) invoice and quota invoice. 2. After the reform of the camp, the tickets and charge invoices belong to reserved tickets. As of May 1, 2065438, they will be supervised and managed by the national tax authorities. The above two types of invoices are supervised by the original local tax authorities, and the validity period can be extended to 2065438+June 30, 2006.

Question 9: 1 What are they? Value-added tax on cultural and sports services in life service industry?

(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.

(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.

(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.

(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 services mainly provided to meet the daily needs of residents and their families, including municipal services, housekeeping, wedding, pension, funeral, nursing, relief, beauty salons, sauna, oxygen bar, pedicure, bathing, washing and 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.

Question 10: What are the non-deductible input taxes? 02020202 A: According to regulations, the input tax of the following items cannot be deducted from the output tax: 1. Taxable items, non-VAT taxable items, VAT tax exemption items, collective welfare or personal consumption, purchase of goods, processing, repair and replacement services or taxable services applicable to the simple tax calculation method; 2. Abnormal losses of purchased goods and related processing, repair and replacement 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. Recognized passenger service; 5. Motorcycles, automobiles and yachts that are subject to consumption tax for their own use, except those that are used as means of transport and rental services that provide transport services. 7. Q: Can ordinary taxpayers in the pilot area of "VAT reform" choose a simple method for collection? (Editor: Zeng Li)