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Q&A Regarding VAT Additional Deduction Policy (14)

Answer
Q:
What do entertainment services refer to?
A:
Entertainment services refer to businesses that provide both venues and services for entertainment activities. Specifically, it includes KTV, ballrooms, nightclubs, bars, billiards, golf, bowling, entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloon, power parachutes, archery, darts).

Q:
What do catering and accommodation services refer to?
A:
Catering and accommodation services, including catering services and accommodation services.

Q:
What do catering services refer to?
A:
Catering services refer to the business activities of providing food and beverage consumption services to consumers by simultaneously providing food and beverage venues.

Q:
What do accommodation services refer to?
A: Accommodation services refer to activities that provide accommodation and supporting services. Accommodation services provided by hotels, guesthouses, hostels, resorts, and other commercial accommodations.

Q:
What do residents' daily services refer to?
A: Daily services for residents refer to services mainly provided to meet the daily needs of individuals and their families, including urban management, housekeeping, wedding celebration, elderly care, funeral, caring and nursing, rescue and relief, beauty and hairdressing, massage, sauna, oxygen bar, foot therapy, bathing, washing and dyeing, photography and printing, and other services.

Q:
What do other life services refer to?
A:
Other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, and residents' daily services.

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