1. Postal service refers to the business activities of China Post Group Corporation and its subordinate postal enterprises to provide basic postal services such as mail delivery, postal remittance and confidential communication. Including universal postal service, special postal service and other postal services.
2. Telecommunication business refers to the business activities of providing voice call service, sending, transmitting, receiving or applying electronic data and information such as images and short messages by using various communication network resources such as wired, wireless electromagnetic systems or photoelectric systems. Including basic telecommunications services and value-added telecommunications services.
3. Modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.
4. Life service refers to all kinds of service activities provided to meet the daily needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.
Additional deduction refers to the tax preferential measures to add a certain proportion to the actual amount as the deduction amount in accordance with the provisions of the tax law when calculating the taxable income.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 3 Any decision made by any department, unit or individual that conflicts with tax laws and administrative regulations shall be null and void, and the tax authorities shall not implement it, and report it to the higher tax authorities.
Taxpayers shall fulfill their tax obligations in accordance with the provisions of tax laws and administrative regulations; Contracts and agreements signed by both parties are invalid if they conflict with tax laws and administrative regulations. Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, storage and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council. Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities.
If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.