Q&A Regarding VAT Additional Deduction Policy (12)
Q: |
What do cultural services refer to? |
A: |
Cultural services refer to various services provided to meet the cultural needs of the public. Including: literary and artistic creation, artistic performances, cultural competitions, library borrowing of books and materials, archive management of archives, protection of cultural relics and intangible heritage, organization of religious, technological, and cultural activities, and provision of tourist attractions.
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Q: |
What do sports services refer to? |
A: |
Sports services refer to the business activities of organizing sports competitions, performances, and activities, as well as providing sports training, guidance, and management. |
Q: |
What do educational and medical services refer to? |
A: |
Education and medical services, including education services and medical services. |
Q: |
What do educational services specifically refer to? |
A: |
Education services refer to business activities that provide academic education services, non-academic education services, and educational auxiliary services. |
Q: |
What do academic education services refer to? |
A: |
Academic education services refer to the business activities of organizing teaching according to the enrolment and teaching plans determined or recognized by the education administrative department and issuing corresponding academic certificates. Including primary education, junior secondary education, senior secondary education, higher education, etc. |