WelcomeJiangsu Yuanhe certified public accountants Co., LtdOfficial website!

Scope of four services

Release time:2019-12-26  Browse times:3159
Taxpayers of production and living services refer to those taxpayers who provide postal services, telecommunication services, modern services and living services (hereinafter referred to as "four services") with sales accounting for more than 50% of total sales.

The specific scope of the four services shall be implemented in accordance with the notes on sales services, intangible assets and real estate (CS [2016] No. 36). The financial sector is not included in this scope

1. Postal service: refers to the business activities of China Post Group Corporation and its affiliated postal enterprises to provide basic postal services such as mail delivery, postal exchange and confidential communication. Including universal postal service, special postal service and other postal services.

2. Telecommunication service: refers to the business activity of providing voice call service, transmitting, receiving or applying electronic data and information such as image and SMS by using various communication network resources such as wire and wireless electromagnetic system or photoelectric system. Including basic telecommunication services and value-added telecommunication services.

3. Modern service: refers to the business activities that provide technical and knowledge services around manufacturing industry, cultural industry, modern logistics industry, etc. Including R & D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, assurance consulting services, radio and television services, business auxiliary services and other modern services.

4. Life service: refers to all kinds of service activities provided to meet the daily life 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.
If you have any questions, please contact us. We will serve you wholeheartedly for 7*24 hours.

  • Call the phone

    • 13057597150