1 taxpayer

Units and individuals providing living services in People's Republic of China (PRC) are VAT taxpayers.

Units refer to enterprises, administrative units, institutions, military units, social organizations and other units.

Individuals refer to individual industrial and commercial households and other individuals.

Selling and providing living services in China means that the seller or buyer of living services is in China.

2 scope of taxation

1 The taxation scope of the life service industry shall be implemented in accordance with the notes on sales services, intangible assets or real estate attached to the Pilot Implementation Measures.

2 Description of life service tax items

(a) life service tax items

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.

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 needs of public cultural life. Including: literary and artistic creation, cultural performances, cultural competitions, library books and materials lending, archives management, cultural relics and intangible heritage protection, 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, sports performances and sports 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 education administrative department. Including primary education, junior high school education, senior high school education, higher education and so on.

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

(2) 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 (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 and supporting services. Including hotels, guesthouses, guest houses, resorts and other business accommodation services.

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.

(2) Some modern service tax items involve business activities to meet the daily needs of urban and rural residents.

1. Tax items of judicial consulting services.

Forensic consulting services include certification services, forensic services and consulting services. Judging from the provisions in the notes of tax items, judicial expertise consulting services include not only providing judicial expertise consulting services for the production and operation of enterprises, but also providing judicial expertise consulting services for residents' lives (such as health consulting).

2. Taxes for commercial auxiliary services.

Business auxiliary services include enterprise management services, brokerage services, human resources services and security protection services. According to the provisions in the notes of the tax items, the auxiliary business services include not only the services provided for the production and operation of enterprises, but also the services provided for the life of residents (such as real estate agency, professional agency, marriage agency in the tax items, and residential security in the security service, etc.). ).

3 tax rate and collection rate

Taxpayers are divided into general taxpayers and small-scale taxpayers. Taxpayers who provide sales services, intangible assets or real estate with annual VAT sales exceeding 5 million yuan (inclusive) are general taxpayers, and taxpayers who do not exceed the prescribed standards are small-scale taxpayers.

The applicable tax rate for ordinary taxpayers to provide living services is 6%; Small-scale taxpayers provide living services, while ordinary taxpayers provide living services that can choose simple taxation methods. The collection rate is 3%.

If the domestic buyer withheld and remitted the value-added tax for overseas units and individuals, the value-added tax shall be withheld and remitted at the applicable tax rate.

4 tax calculation method

Basic provisions of 1

The taxation methods of value-added tax include general taxation methods and simple taxation methods.

The taxable behavior of general taxpayers is subject to general taxation methods. General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.

Small-scale taxpayers should apply the simple taxation method when they have taxable behavior.

2 Taxable amount of general tax method

The taxable amount of the general taxation method is calculated according to the following formula:

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.

3. Taxable amount of simple tax calculation method

(a) the taxable amount of the simple tax method refers to the value-added tax calculated according to the sales volume and the value-added tax collection rate, and shall not be deducted from the input tax. Calculation formula of tax payable:

Taxable amount = sales × collection rate

(2) The sales amount of the simple tax calculation method does not include the taxable amount. If the taxpayer adopts the pricing method of combining the sales amount with the taxable amount, the sales amount shall be calculated according to the following formula:

Sales = sales including tax ÷( 1+ collection rate)