How to judge the proportion of sales and life service industries that enjoy VAT and reduce policy?

In order to promote the development of difficult industries in the service industry, the Ministry of Finance and the State Administration of Taxation jointly issued the "Announcement on Promoting the Development of Effective Value Tax Policy in the Difficulties in the Service Industry" (Announcement of the General Administration of Taxation of the Ministry of Finance No. 1122), clearly clear Promote the development of difficulties in the field of difficulties in the service industry.

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How to judge the proportion of sales and life service industries that enjoy VAT and reduce policy?

According to the "Announcement of the General Administration of Taxation of the Ministry of Finance on Deepening the Relevant Policies of VAT Reform" (announcement of the General Administration of Taxation of the Ministry of Finance, the General Administration of Taxation of the Ministry of Finance, the announcement of the General Administration of Taxation of the General Administration of Taxation, 2019), to enjoy the production and life service of the VAT and the reduction of policies to reduce the policy. For industry taxpayers, the sales proportion can be divided into the following two situations:

The taxpayers established before March 31, 2019, from April 2018 to March 2019, providing four services for postal services, telecommunications services, modern services, and living services accounted for more than 50%of the total sales. The decline policy can be applied from April 1, 2019. (Note: If the operating period is less than 12 months old, it is calculated according to the sales period of the actual business period.)

The taxpayers established after April 1, 2019 will provide four -month -old service sales of postal services, telecommunications services, modern services, and living services. From the date of taxpayer, the decline is applied.

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