How much is the tax on tourist invoices?

Annual sales of less than 5 million yuan shall be levied at the tax rate of 3%, and annual sales of more than 5 million yuan shall be levied at the tax rate of 6%.

1. After the change of value-added tax, the tax payment of the hotel industry is divided into two categories:

The first category is hotels with annual sales below 5 million yuan. Value-added tax is subject to simple taxation method, and the tax rate is 3%. Compared with the original business tax rate of 5%, its tax burden is directly reduced by about 40%.

The second category is hotels with annual sales of more than 5 million yuan. These enterprises apply the 6% VAT rate, and the tax rate increases intuitively 1%. However, the hotel's water, electricity, gas, consumable daily necessities, fixed assets, house decoration and maintenance expenses and other outsourced services can be deducted according to regulations.

2. The calculation methods of value-added tax and business tax are different: business tax directly calculates the taxable amount according to the sales amount, and taxable sales are tax-included sales; Value-added tax should be deducted from the input tax in the cost, and then the taxable amount should be finally determined. The "camp reform" abolished double taxation and changed from the original road tax to the ring deduction.

Extended data:

Invoice tax clause:

Special VAT invoices must be issued in accordance with the following provisions:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.

5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".

Baidu encyclopedia-special invoice for value-added tax