Washing bedding belongs to the taxable service scope of the reform of the camp, belongs to the daily service of residents under the category of life service, and belongs to the items that cannot be deducted from the output tax according to laws and regulations.
According to the Circular of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36), annex1Implementation Measures for the Pilot Project of Changing Business Tax to VAT.
Article 27 The input tax of the following items shall not be deducted from the output tax:
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(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
Precautions for sales service (7) Life service.
Life service refers to all kinds of service activities 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.
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5. Daily services for residents.
Residents' daily services refer to the services provided mainly 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.
To sum up, the input tax of residents' daily services cannot be deducted from the output tax.