What are the tax items for scenic spot tickets?

According to the relevant provisions of Caishui [2065 438+06] 140, taxpayers' income from operating ropeways, car ferries, battery cars, cruise ships, etc. shall be subject to value-added tax according to "cultural and sports services". The income from providing ropeways, sightseeing elevators, sightseeing buses and other projects in the scenic area is also subject to value-added tax as "cultural services".

It should be noted that the supporting services such as transportation, cable car, cruise ship and parking provided by the scenic spot are monopolistic, and the choice space for tourists is limited. The practice of returning tickets in other scenic spots not only increases the economic burden of tourists, violates the original intention of price reduction, but also has a negative impact on tourists' travel experience, so we should pay attention to proper planning when traveling.