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生活服务,是指为满足城乡居民日常生活需求提供的各类服务活动,包括文化体育服务、教育医疗服务、旅游娱乐服务、餐饮住宿服务、居民日常服务和其他生活服务。本文根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)及相关配套规定,解析与生活服务有关行业的增值税处理,以期对读者有所裨益。一、文化体育服务文化服务,是指为满足社会公众文化生活需求提供的各种服务。包括:文艺创作、文艺表演、文化比赛,图书馆的图书和资料借阅,档案馆的档案管理,文物及非物质
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 accommodation services, residents’ daily services and other living services. According to “Circular of the Ministry of Finance and the State Administration of Taxation on Pilot Opening of the Business Tax for Levy of Value-added Tax” (Cai Shui [2016] No. 36) and relevant supporting regulations, the value-added tax of the relevant industries of life service should be analyzed in the hope of benefiting the readers benefit. First, cultural and sports services Cultural services refer to various services provided to meet the needs of the public cultural life. Including: literary and artistic creation, cultural performances, cultural competitions, library books and information to borrow, archives archives management, cultural relics and immaterial