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, scientific and technological activities, cultural activities, and the provision of places to visit.
2) Sports service: refers to organizing sports competitions, sports performances and sports activities, and providing sports training, sports guidance and sports management.
Operating cableway, car ferry, battery car, cruise ship and other income. Value-added tax shall be levied in tourist attractions in accordance with cultural and sports services.
B: 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.
A) 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, secondary education, senior secondary education, higher education and so on.
B) Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.
C) Educational auxiliary services, including education evaluation, examination, enrollment and other services.
The examination center of the Ministry of Education and its directly affiliated units shall handle the examination business carried out by overseas units in China and pay value-added tax according to the provision of educational auxiliary 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 provision of drugs, medical materials and equipment, ambulances, ward accommodation, meals and other services related to these services.
C: 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 service refers to the business of providing places and services for entertainment activities. Including karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling, entertainment (shooting, hunting, horse racing, game machines, bungee jumping, go-karting, hot air balloons, parachutes, archery and darts).
D: Catering and accommodation services, including catering and accommodation services.
1): Catering service refers to the business activity of providing catering services to consumers by providing both catering and dining places. Take-away food sold by taxpayers who provide catering services shall be subject to value-added tax according to catering services.
2): Accommodation service refers to the activities of providing accommodation places and supporting services, including accommodation services provided by operating accommodation places such as hotels, hotels, guest houses and resorts. If a hotel-style apartment is rented in the form of long-term (short-term) rent and supporting services are provided, the value-added tax shall be paid according to the accommodation service.
E: Residents' daily services refer to services mainly provided to meet the daily needs of residents and their families, including municipal services, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, washing and dyeing, photo printing and other services.
F: Other life services refer to life services other than primary cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services.
According to the "Summary Reply of Tax Reduction and Fee Reduction Policy in 20 19" recently issued by State Taxation Administration of The People's Republic of China, the general VAT taxpayers need to apply the policy of deduction, in other words, the small-scale taxpayers will not apply this policy.