1. For VAT free items
Value added tax exemption refers to the items exempt from value added tax stipulated by the Ministry of Finance and the State Administration of taxation. For example: elderly care services provided by elderly care institutions, marriage introduction services, education services provided by schools engaged in academic education, self-produced agricultural products sold by agricultural producers, etc.
2. For collective welfare
Collective welfare refers to the equipment, facilities and other expenses incurred by various internal welfare departments provided by taxpayers for internal employees. Including the equipment, facilities and maintenance costs of the staff canteen, staff bathroom, barber shop, medical center, nursery, sanatorium and other collective welfare departments.
3. For personal consumption
Personal consumption refers to the expenses incurred for goods, services and services consumed by the employees within the taxpayer. For example, the social intercourse consumption of taxpayers belongs to individual consumption.
4. Purchased passenger transport services
Passenger transport service refers to the passenger transport service, including the passenger transport service provided for individual passengers through land transport, water transport and air transport.
5. Purchased catering services
Catering service refers to the business activities that provide consumers with catering consumption services by providing catering and catering places at the same time.
6. Purchased daily services for residents
Residents' daily services refer to the services mainly provided to meet the daily life needs of residents and their families, including city appearance and municipal management, housekeeping, wedding, pension, funeral, care and nursing, rescue and relief, beauty salon, massage, sauna, oxygen bar, foot therapy, bathing, washing and dyeing, photo printing and other services.
7. Purchased entertainment services
Entertainment service refers to the business that provides places and services for entertainment activities at the same time. Specifically including: singing hall, dance hall, nightclub, bar, billiards, golf, bowling, entertainment (including shooting, hunting, horse racing, game machine, bungee jumping, karting, hot-air balloon, power umbrella, archery, darts).