When carrying forward the cost, the service fee charged by the service industry should be included in the main business income. Carry-over cost, the cost is the electricity, taxes, waiter's salary, rent and so on consumed by the company to provide services.

What kind of service provided by taxpayers belongs to life service?

What service belongs to life service?

According to Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36), the following services belong to life services:

1. Cultural and sports services: cultural services and sports services.

2. Education and medical services: education and medical services.

3. Tourism and entertainment services: tourism services and entertainment services.

4. Catering and accommodation services: catering and accommodation services.

5. Residents' daily services: refers to services mainly provided to meet the daily needs of residents' individuals and families.

Including urban management, housekeeping, wedding, pension, funeral, nursing, nursing, rescue, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, washing and dyeing, photography and printing.

6. Other life services.

(2) What does life service specifically mean?

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 cultural needs of the public, including: literary and artistic creation, cultural performances, cultural competitions, borrowing books and materials from libraries, archives management of archives, protection of cultural relics and intangible heritage, 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, performances and 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 administrative department of education, including primary education, junior secondary education, senior secondary education and higher education.

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 arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.

(2) Entertainment service refers to the business of providing places and services for entertainment activities.

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 places and supporting services, including accommodation services provided by hotels, hotels, guest houses, resorts and other business accommodation places.

5. Daily services for residents

Residents' daily services refer to the services mainly provided 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.

Can't the service fee income be carried forward to the cost? If a company has income, it must carry forward the cost, which is a principle stipulated in the Accounting Law. But for the service industry, its cost is not as clear as that of the manufacturing industry. Because it only provides services, the financial department needs to further clarify the specific methods when carrying forward costs.