1 What are the life service industries? What is the applicable tax rate?

A: Life service refers to all kinds of services provided to meet the daily needs of urban and rural residents, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents and other life services.

The applicable tax rate for life service industry is 6%.

2. How does the tourism industry determine sales?

Answer: When the pilot taxpayers provide tourism services, they can choose to use the total price and extra-price expenses obtained, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other tour companies from the buyers of tourism services as the sales amount.

3. After the reform of the camp, how to pay taxes on the highway tolls collected by highway operating enterprises?

Answer: Ordinary taxpayers in highway management enterprises can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3% when collecting the tolls of expressways started before the pilot. Select the general tax calculation method, collect the vehicle tolls of expressways started after the pilot, and pay the value-added tax according to the real estate leasing service, with the tax rate of 1 1%. Small-scale taxpayers in highway enterprises shall calculate the tax payable at the rate of 3%.

The expressway started before the pilot project refers to the expressway with the contract start date indicated on the relevant construction permit certificate before April 30, 20 16.

4. What is the applicable tax rate for parking services provided by the parking lot?

Answer: Value-added tax is paid according to the real estate business leasing service, and the tax rate is 1 1%.

5. What is the applicable tax rate for renting out the advertising space of real estate such as buildings and structures or tangible movable property such as airplanes and vehicles to other units or individuals for advertising?

Answer: VAT is paid according to the operating lease service. The applicable tax rate for movable property operating lease is 17%, and that for real estate operating lease is 1 1%.