Q&A Regarding VAT Additional Deduction Policy (2)
Q: |
What do special postal services refer to? |
A: |
Special postal services refer to the business activities including the posting and delivery of compulsory servicemen’ ordinary letters, confidential mails, books for the blind and relics of revolutionary martyrs.
|
Q: |
What do other postal services refer to? |
A: |
Other postal services refer to business activities including sale of postal products such as stamp album, acting as postal agents, etc. |
Q: |
What do telecommunication services refer to? |
A: |
Telecommunication services refer to the business activities of providing voice call services, transmitting, sending, receiving or applying electronic data and information such as images, short messages, etc. by using wired and wireless electromagnetic systems or optoelectronic systems and other communication network resources. Including basic telecommunication services and value-added telecommunication services. |
Q: |
What are basic telecommunication services in particular? |
A: |
Basic telecommunication services refer to the business activities of providing voice call services through fixed network, mobile network, satellite and internet, as well as the business activities of renting or selling bandwidth, wavelength and other network elements. |
Q: |
What are value-added telecommunication services? |
A: |
Value-added telecommunication services refer to business activities such as providing short messages and multimedia message services, transmission and application services of electronic data and information, and internet access services by using fixed network, mobile network, satellite, internet, and cable television networks. Satellite TV signal landing and transfer service is subject to VAT according to value-added telecommunication service. |