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Q&A Regarding VAT Additional Deduction Policy (13)

Answer
Q:
What do non-academic education services refer to?
A:
Non-academic education services, including preschool education, various training, speeches, lectures, presentations, etc.

Q:
What do educational auxiliary services refer to?
A:
Educational auxiliary services, including education evaluation, examination, students’ enrolment and other services.

Q:
What do medical services refer to?
A:
Medical services refer to the provision of medical examination, diagnosis, treatment, recuperation, prevention, health care, midwifery, parenthood planning, epidemic prevention services, and other related services, as well as the provision of drugs, medical materials and equipment, ambulances, ward accommodation, and meals related to these services.

Q:
What do tourism and entertainment services refer to?
A: Tourism and entertainment services, including tourism services and entertainment services.

Q:
What do tourism services refer to?
A: Tourism services refer to business activities that organize and arrange transportation, sightseeing, accommodation, catering, shopping, entertainment, business activities and other services according to the requirements of tourists.

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