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| Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Additional Value-Added Tax Credit Policy for the Life Service Industry | | 财政部、税务总局关于明确生活性服务业增值税加计抵减政策的公告 |
| (Announcement No. 87 [2019] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2019年第87号） |
| The relevant additional value-added tax (“VAT”) credit policy for the life service industry is hereby announced as follows: | | 现就生活性服务业增值税加计抵减有关政策公告如下： |
| I. From October 1, 2019 to December 31, 2021, a taxpayer in the life service industry is allowed to credit the amount of input tax deductible in the current period plus 15% thereof against the amount of taxes payable (hereinafter referred to as the “15% additional tax credit policy”). | | 一、2019年10月1日至2021年12月31日，允许生活性服务业纳税人按照当期可抵扣进项税额加计15%，抵减应纳税额（以下称加计抵减15%政策）。 |
| II. For the purpose of this Announcement, a “taxpayer in the life service industry” means a taxpayer whose sales amount from providing life services accounts for more than 50% of the total sales amount. The specific scope of life services shall be governed by the Notes on the Sale of Services, Intangible Assets and Immovable Properties (No. 36 [2016], MOF). | | 二、本公告所称生活性服务业纳税人，是指提供生活服务取得的销售额占全部销售额的比重超过50%的纳税人。生活服务的具体范围按照《销售服务、无形资产、不动产注释》（财税〔2016〕36号印发）执行。 |
| ．．．．．． | | ．．．．．． |
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