What are the life service industries in the camp reform?

The life service industry in a broad sense is much broader and includes all aspects of people's daily life. Catering, entertainment, renting, work, tourism, education and training and other life-related "food, clothing, housing and transportation" all belong to the category of such services.

Life service in a narrow sense refers to family services provided for people's daily life, such as taking care of babies, caring for the elderly, family secretaries, hourly workers and so on.

Local portals and information ports all over the country have the embryonic form of life service websites. Most of these websites have sub-stations related to life, discount, yellow pages and classification, and the contents are all kinds of local life service information.

Provide online trading of resource goods and services among netizens, especially for the service industry, such as ordering food, booking rooms, job hunting, recruitment and other resource services. E-commerce has been gradually applied in this field, which has greatly promoted the e-commerce process of life service industry.

Extended data:

According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

Article 2 VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1, agricultural products such as grain, edible vegetable oil and edible salt;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;

3, books, newspapers, magazines, audio-visual products, electronic publications;

4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.

Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.

Article 4 Except under the circumstances stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax minus the current input tax. Calculation formula of tax payable:

Taxable amount = current output tax-current input tax

When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.

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