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Q&A Regarding VAT Additional Deduction Policy (6)

Answer
Q:
What do advertising services refer to?
A:
Advertising services refer to the business activities that use books, newspapers, magazines, radio, television, movies, slides, road signboards, posters, shop windows, neon lights, light boxes, the Internet and other forms to publicize and provide relevant services for customers' goods, business services, cultural and sports programs, announcements, statements and other entrusted items. Including advertising agency and advertising release, broadcast, publicity, display, etc.

Q:
What do conference and exhibition services refer to?
A:
Conference and exhibition services refer to the business activities of various exhibitions and conferences held or organized for commodity circulation, promotion, exhibition, economic and trade negotiations, civil exchange, enterprise communication, international exchanges, etc.

Q:
What do logistics auxiliary services refer to?
A:
Logistics auxiliary services, including aviation services, port and terminal services, cargo and passenger terminal services, salvage and rescue services, loading and unloading services, warehousing services and dispatching services.

Q:
What do aviation services specifically refer to?
A: Aviation services include aviation ground services and general aviation services.

Aviation ground service refer to the business activities of navigation and other ground labour services provided by airlines, airports, civil aviation administrations, terminals, etc. to domestic and foreign aircraft or other aircraft flying or staying at domestic airports. It includes passenger safety inspection service, apron management service, airport terminal management service, aircraft cleaning and disinfection service, air flight management service, aircraft take-off and landing service, flight communication service, ground signal service, aircraft safety service, aircraft runways management service, air traffic management service, etc.

General aviation services refer to the business activities that provide flight services for professional work, including aerial photography, aerial training, aerial survey, aerial exploration, aerial forest protection, aerial hanging transportation and seed sowing, aerial rainfall, aerial meteorological survey, aerial marine monitoring, aerial scientific experiment, etc.

Q:
What do port and terminal services refer to?
A: Port and terminal services refer to port ship dispatching services, ship communication services, channel management services, channel dredging services, lighthouse management services, navigation mark management services, ship pilotage services, tally services, mooring and unmooring services, berthing and shifting services, oil spill removal services, water traffic management services Professional cleaning, disinfection and detection services for ships and oil leakage prevention services for ships.

The port facility security fee collected by the port facility operator shall be subject to value-added tax according to the port terminal service.

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