Q：
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From January 1, 2023 to December 31, 2023, what VAT additional deduction policy are available?
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A：
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Taxpayers of production-oriented services are allowed to deduct additional input VAT at 5% of the current deductible input tax.
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Taxpayers in the life service industry are allowed to deduct additional input VAT at 10% of the current deductible input tax
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Q：
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Who are the taxpayers of production-oriented services?
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A：
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Taxpayers whose sales revenue from providing postal services, telecommunications services, modern services and life services account for more than 50% of their total sales revenue.
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Q：
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Who are the taxpayers of life services?
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A：
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Taxpayers whose sales revenue from providing life services account for more than 50% of their total sales revenue.
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Q：
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What are the postal services referring to?
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A：
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Postal service refers to the business activities of China Post Group and its affiliated postal enterprises to provide basic postal services such as mail delivery, postal remittance, and confidential communications, etc. Including universal postal service, special postal service, and other postal services.
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Q：
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What does universal postal service refer to?
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A：
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Universal postal services refer to the mailing and delivery of letters, parcels and other postal materials, as well as the business activities such as the issuance of stamps, newspapers and periodicals, and postal remittance.
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FAQ
