2. Housekeeping is the daily service of residents in the life service industry.
3. Life service refers to all kinds of service activities provided 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.
4. Residents' daily services refer to the services provided mainly to meet the daily needs of residents and their families, including municipal services, housekeeping, wedding, pension, funeral, nursing, relief, beauty salons, massage, sauna, oxygen bar, pedicure, bathing, washing and dyeing, photo printing and other services.
Extended data:
Change business tax to VAT rate:
After the reform, the original business tax was changed to value-added tax, and the value-added tax increased by 6% (modern service industry) and 1 1% (transportation industry).
The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.
The overall tax burden of the reform pilot industries will not increase or decrease. For industries that currently collect VAT, whether in Shanghai or other regions, the input tax for purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly.
Baidu Encyclopedia-VAT