Traditional Culture Encyclopedia - Hotel reservation - How to invoice the cash coupons sold by the hotel?

How to invoice the cash coupons sold by the hotel?

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policy Issues of Business Tax:

If the price and discount amount are indicated on the same invoice, the discounted price shall be regarded as turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.

If the taxpayer's turnover is deducted for refund after paying the business tax, the paid business tax shall be refunded or deducted from the business tax payable by the taxpayer in the future.