I. Different industries involved:
Modern service industry focuses on manufacturing, cultural industry, modern logistics and other business activities that provide technical and knowledge services.
Life service provides various service activities to meet the daily needs of urban and rural residents.
Second, the service categories are different:
Modern service industries include R&D 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.
Life services include cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.
Third, different levels:
Modern service industry is roughly equivalent to modern tertiary industry. The National Bureau of Statistics divides the tertiary industry into four levels in the 1985 report on the establishment of tertiary industry statistics:
The first level is the circulation department, including transportation, post and telecommunications, commercial catering, material supply and marketing and warehousing;
The second level is the departments that serve production and life, including finance, insurance, public utilities, residents' services, tourism, consulting information services and various technical services.
The third level is the departments that serve to improve the scientific and cultural level and the quality of residents, including education, culture, radio and television, scientific research, living welfare, etc.
The fourth level is the departments that serve social needs, including state organs, social organizations, the army and the police.
What are the life service industries in VAT?
1. Cultural and sports services.
(1) Cultural services refer to various services provided to meet the cultural needs of the public, including: literary and artistic creation, cultural performances, cultural competitions, borrowing books and materials from libraries, archives management of archives, protection of cultural relics and intangible heritage, organization of religious activities, scientific and technological activities and cultural activities, and provision of places for sightseeing.
(2) Sports service refers to organizing sports competitions, performances and activities, and providing sports training, sports guidance and sports management.
2. Education and medical services.
(1) Educational services refer to business activities that provide academic education services, non-academic education services and educational auxiliary services.
Academic education service refers to the business activities of organizing teaching and issuing corresponding academic certificates according to the enrollment and teaching plan determined or recognized by the administrative department of education, including primary education, junior secondary education, senior secondary education and higher education.
Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.
Educational auxiliary services, including education evaluation, examination, enrollment and other services.
(2) Medical services refer to medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning, epidemic prevention and other services, as well as the business of providing medicines, medical materials and devices, ambulances, ward accommodation and meals related to these services.
3. Tourism and entertainment services.
(1) Tourism service refers to the business activities of arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.
(2) Entertainment service refers to the business of providing places and services for entertainment activities.
4. Catering and accommodation services.
(1) Catering service refers to the business activities of providing catering services to consumers by providing both catering and dining places.
(2) Accommodation service refers to the activities of providing accommodation places and supporting services, including accommodation services provided by hotels, hotels, guest houses, resorts and other business accommodation places.
5. Daily services for residents.