1, cultural and sports services. Cultural and sports services include cultural services and sports services. Including: literary creation, cultural performances, cultural competitions, library books and materials borrowing,
2. Sports service refers to organizing sports competitions, sports performances and sports activities, as well as providing sports training, sports guidance and sports management.
3. Medical services refer to services such as medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning and epidemic prevention, as well as the provision of medicines, medical materials and equipment, ambulances, ward accommodation and meals related to these services.
4. Tourism service refers to the business activities of organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.
5. 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.
6. Catering and accommodation services. Catering and accommodation services, including catering and accommodation services.
7. Accommodation service refers to the activities of providing accommodation and supporting services. Including hotels, guesthouses, guest houses, resorts and other business accommodation services.
8. 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, rescue, beauty salon, massage, sauna, oxygen bar, photography, printing and so on.
Extended data:
Life service industry refers to taxpayers who provide postal services, telecommunications services, modern services and life services, and their sales account for more than 50% of the total sales.
The tax rate for small-scale taxpayers is 3%.
General taxpayer: the postal tax rate is 9%;
Telecommunications services are divided into basic telecommunications services tax rate of 9% and value-added telecommunications services tax rate of 6%;
The tax rate of modern service industry is 6% for R&D and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, judicial expertise consulting service industry, radio, film and television service industry, business auxiliary service industry and other modern service industries, 13% for tangible movable property leasing service industry and 9% for real estate leasing service industry.
Life services include cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents and other life services, and the tax rate is 6%.
References:
Baidu encyclopedia-life service industry