What taxes should the tourism industry pay, what is the tax rate and how to calculate it?

1. Pay 5% business tax according to the turnover, pay urban construction tax and education surcharge according to the business tax (different tax rates apply according to regions and lots, and local regulations are different), and the embankment fee is about 1%.

2. The service industry levies business tax on hotel income at the rate of 5%.

3. The property tax is based on 70% of the original value of the property 1.2% and the rent of the rented house 12%. Whoever collects the rent pays the tax. ?

4. Tourism and catering income is also subject to business tax at the rate of 5% of newspaper industry.

5. Pay enterprise income tax according to the annual profit (less than 30,000 yuan 18%, 30,000 yuan to 65,438+10,000 yuan 27%, 65,438+10,000 yuan more than 33%).

6. Pay wages and bonuses and withhold personal income tax.

Extended data:

The tax basis of business tax is the turnover of providing taxable services, transferring intangible assets or selling real estate, collectively referred to as turnover. The turnover of business tax is generally determined according to the following principles:

1. Turnover is the total price and other expenses charged by the taxpayer to the other party for providing taxable services. Out-of-price charges include fees, funds, collection fees, collection funds, prepaid funds and various out-of-price charges.

2. Through positive enumeration, it is stipulated that some expenses of some projects can be deducted. For example, advertising fees paid by advertising companies to the media can be deducted, and tickets and transportation fees paid by travel agencies on behalf of tourists can be deducted.

3. Where a taxpayer provides taxable services, transfers intangible assets or sells real estate at a low price without justifiable reasons, the competent tax authorities have the right to verify its turnover in the following order.

State Taxation Administration of The People's Republic of China-Reducing taxes and fees adds vitality to the tourism economy! People's lives in small towns are richer.

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