Core Viewpoint - The article discusses the tax rates applicable to various service sectors, including modern services and living services, highlighting the differences in VAT rates and exemptions for specific services [3][10]. Tax Rates for Living Services - The basic VAT rate for living services is 6% [3]. - Specific service categories and their VAT rates include: - Catering and accommodation: 6% [3] - Education and medical services: exempt from VAT [3] - Cultural and sports services: 6% [3] - Tourism services: 6%, with an option for differential taxation [3] - Entertainment services: 6% [3] - Daily resident services: 6%, with exemptions for marriage introduction and funeral services [3]. Tax Rates for Modern Services - The basic VAT rate for modern services is also 6% [3]. - The article provides a detailed breakdown of various service categories under modern services, although specific categories are not listed in the provided text [3]. Tax Policies for Affordable Housing - The article outlines tax policies related to the planning and construction of affordable housing, aimed at improving housing supply and addressing urban housing issues [10]. - Tax exemptions include: - Exemption from urban land use tax and stamp duty for affordable housing projects [11]. - Exemption from land value-added tax for certain transfers of old houses as affordable housing sources [11]. - Exemption from various administrative fees and government funds related to affordable housing projects [12]. Implementation Date - The tax policies regarding affordable housing will be effective from October 1, 2023 [13].

欢迎扫描下方二维码关注： 是指在承诺的时限内完成快件的收 寄、分拣、运输、投递服务的业务活 动，不包括快递企业仅提供运输服务的 业务活动。 快递未端服务 是指上述收寄、投递服务。快件是 指快递企业递送的信件、包裹、印刷品 等物品。 收寄服务 是指快递企业接受寄件人委托,完 成快件下单、验视、包装、封装等服务 的业务活动。 分拣服务 三 是指快递企业对快件进行归类、封 发的业务活动。 投递服务 是指快递企业将快件按约定方式投 交到约定的地址或收件人的业务活动。 三、快递服务应该怎么申报增值税? 快递企业提供快递服务取得的收入 , 按照"收派服务"缴纳增值税。 四、什么是收派服务? 根据财税〔2016〕36号文《营业 税 改 征 增 值 税 试 点 实 施 办 法 》 中 附 件 《销售服务、无形资产、不动产注释》 的规定: "收派服务"属于现代服务业下的 物流辅助业，具体是指接受寄件人委 托，在承诺的时限内完成函件和包裹的 收件、分拣、派送服务的业务活动。具 体分属：一、销售服务：（六）现代服 务：4.物流辅助服务：（7）收派服务。 五、增值税税率是多少? ▲ 按照现行增值税政策，提供快递收 派服务,属于物流辅 ...