热点“京”选 | 事关逾期未消费、异地提供建筑服务等货物和劳务税热点问题汇总！

Core Viewpoint - The article discusses various tax regulations related to value-added tax (VAT) for different services and goods, emphasizing the importance of proper classification and accounting for tax purposes [2][5][6]. Group 1: Tax Regulations on Services - Taxpayers providing plant maintenance services are required to pay VAT under the category of "other living services" [2]. - Hotels and similar establishments providing conference venues and related services are taxed under "conference and exhibition services" [3]. Group 2: Taxpayer Obligations - Small-scale taxpayers providing construction services in different locations do not need to prepay taxes at the location of service provision if their monthly sales do not exceed 100,000 [4]. - Taxpayers selling both vegetables and other taxable goods must separately account for the sales of exempt and taxable items to qualify for VAT exemptions on vegetables [5][6]. Group 3: Tax Treatment of Specific Income - Revenue from transportation tickets that are not consumed due to customer delays is subject to VAT as "transportation services" [6]. - Fees collected for ticket refunds and service charges are classified under "other modern services" for VAT purposes [6]. Group 4: Policy References - The article cites several key regulations, including the announcement from the State Administration of Taxation regarding VAT management, the interim regulations on VAT, and notifications concerning VAT exemptions for vegetable circulation [8].