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Q&A Regarding VAT Additional Deduction Policy (9)

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Q:
What do authentication services refer to?
A:
Authentication services refer to the business activities of a professionally qualified enterprise entrusted with authenticating relevant matters and issuing evidencing opinions. Including accounting authentication, tax authentication, legal authentication, professional skill authentication, engineering cost authentication, engineering supervision, asset evaluation, environmental evaluation, real estate land evaluation, architectural drawing review, medical accident authentication, etc.

Q:
What do consulting services refer to?
A:
Consulting services refer to activities that provide information, advice, planning, consulting, and other services. Including consulting on finance, software, technology, accounting, taxation, law, internal control, business operations, process management, health, and other aspects.

Translation services and market research services are subject to VAT under consulting services.

Q:
What do radio and television services refer to?
A:
Radio and television services, including production services, distribution services, and broadcasting (including screening) services for radio, film and television programs (works).

Q:
What do radio, film and television program (work) production services refer to?
A: The term "radio, film and television program (work) production service" refers to the service of producing radio, film and television programs and works such as special topics (special programs), columns, variety shows, sports, cartoons, radio dramas, television dramas, and movies. Specifically, it includes business activities related to planning, editing, filming, recording, production of audio and video text and picture materials, scene layout, post editing, translation (compilation), subtitle production, film title, trailer, trailer production, special effects production, film restoration, cataloging, and rights confirmation of radio, film, and television programs and works.

Q:
What do distribution services for radio, film, and television programs (works) refer to?
A: The distribution service of radio, film, and television programs (works) refers to the business activities of distributing radio, film, and television programs (works) to theatres, radio stations, television stations, websites, and individuals, as well as transferring the reporting and broadcasting rights of sports events and other activities, by way of account splitting, buyout, and entrustment.

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