Tax preferential policies for the living service industry

VAT tax incentives

(1) Small-scale taxpayers and general taxpayers can enjoy them

1. Starting from January 1, 2020, taxpayers Income derived from providing daily services is exempt from value-added tax. The deadline will be announced separately depending on the epidemic situation.

2. Starting from May 1, 2016, taxpayers who provide travel services can choose to deduct the accommodation fees collected from the travel service purchaser and paid to other units or individuals from the entire price and extra-price expenses. , catering fees, transportation fees, visa fees, ticket fees and travel fees paid to other group tour companies are sales.

3. From May 1, 2016, care and education services provided by nurseries and kindergartens, elderly care services provided by elderly care institutions, parenting services provided by welfare institutions for the disabled, marriage introduction services, funeral services, and medical care Medical services provided by institutions and educational services provided by schools engaged in academic education are exempt from VAT.

4. Starting from May 1, 2016, memorial halls, museums, cultural centers, cultural relics protection unit management agencies, art galleries, exhibition halls, calligraphy and painting academies, and libraries have achieved first place in providing cultural and sports services in their own venues. Ticket revenue is exempt from VAT.

5. Starting from May 1, 2016, ticket income from cultural and religious activities held by temples, palaces, mosques and churches will be exempt from value-added tax.

6. Starting from May 1, 2016, the income derived by domestic service enterprises from providing domestic services by employee-based domestic servants is exempt from value-added tax.

7. Starting from May 1, 2016, the income derived from catering services provided by university student canteens to university teachers and students is exempt from value-added tax.

(2) Tax rate reduction for small-scale taxpayers: From March 1 to May 31, 2020, for small-scale VAT taxpayers in Hubei Province, a 3% tax rate will apply to taxable sales income , exempt from value-added tax; prepayment of value-added tax items that are applicable to the 3% prepayment rate will be suspended. Except for Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions, and municipalities directly under the Central Government are subject to a 3% taxable sales tax rate and a reduced VAT rate of 1%; a 3% prepayment rate is applicable to prepaid value-added tax. For tax items, value-added tax is prepaid at a reduced rate of 1%. VAT small businesses: Starting from January 1, 2019, small-scale taxpayers have VAT taxable sales, and the total monthly sales do not exceed 100,000 yuan (if one quarter is a tax period, the quarterly sales do not exceed 100,000 yuan). If the amount exceeds 300,000 yuan (the same below), it is exempt from value-added tax. If a small-scale taxpayer engages in VAT taxable sales and the total monthly sales exceeds 100,000 yuan, but does not exceed 100,000 yuan after deducting the sales of real estate in the current period, its sales of goods, labor, services, and intangible assets Sales made are exempt from VAT. For small-scale taxpayers that are subject to the VAT difference tax policy, the sales volume after the difference will be used to determine whether they can enjoy the VAT exemption policy stipulated in this announcement.