Traditional Culture Encyclopedia - Tourist attractions - Notice of the Yunnan Provincial People's Government on Issuing the "Interim Regulations on the Collection and Management of Tourism Publicity and Promotion Fees in Yunnan Province"

Notice of the Yunnan Provincial People's Government on Issuing the "Interim Regulations on the Collection and Management of Tourism Publicity and Promotion Fees in Yunnan Province"

Article 1: In order to implement the policy of "supporting tourism with tourism", further improve tourism publicity and promotion work, increase channels for tourism publicity and promotion funds, increase tourism publicity and promotion efforts in our province, and attract more tourists Sightseeing in Yunnan promotes the formation of Yunnan's tourism pillar industry. The Provincial People's Government levies the "Yunnan Province Tourism Publicity and Promotion Fee" (hereinafter referred to as the Tourism Publicity and Promotion Fee) across the province. Article 2: All units and individuals engaged in tourism business activities in our province shall collect tourism publicity and promotion fees. The scope of collecting tourism publicity and promotion fees is:

1. Various travel agencies and tourism companies operating travel agency business;

2. Tourism operating companies, service companies, development companies;

3. Catering and hotel industries with an annual turnover of more than 1 million yuan;

4. Tourist car and ship companies, cableway companies, tourism trading companies;

5. Designated tourist store;

6. Business units and individuals in tourist attractions and tourist resorts;

7. Tourist performance and entertainment venues. Article 3 Tourism publicity and promotion fees shall be paid at 5‰ of the turnover, and shall be collected by local taxation departments when collecting business tax. The taxable turnover of a travel agency is calculated based on the operating income for which business tax is levied. Article 4: Those with an annual turnover of less than 100,000 yuan are exempt from tourism publicity and promotion fees (excluding various travel agencies and tourism companies). Article 5: Tourism publicity and promotion fees paid shall be included in the management expenses of the payer. Each payment unit shall not use this as an excuse to increase or exceed national and provincial pricing and charging standards. Article 6: Tourism publicity and promotion fees are extra-budgetary funds. The collection of tourism publicity and promotion fees is uniformly made using bills supervised by the provincial finance department. In accordance with the "Yunnan Provincial Regulations on the Management of Extra-budgetary Funds" and other relevant regulations, it is included in a special financial account and implemented two-line management of revenue and expenditure. Article 7 Tourism publicity and promotion fees shall be collected monthly by the local taxation authority where the payer is located, and then handed over to the "Yunnan Province Tourism Publicity and Promotional Fees" transition account established by the Provincial Local Taxation Bureau within the 10th of the following month. Pay the full amount of income into the provincial fiscal account. Article 8 Tourism publicity and promotion fees shall be jointly managed by the financial and tourism administrative departments at all levels and used for the tourism publicity and promotion work of governments at all levels. Governments at all levels are responsible for the approval of local tourism publicity and promotion plans; tourism authorities at all levels are responsible for the preparation and implementation of tourism publicity and promotion plans; financial departments at all levels are responsible for the fund management and review of publicity and promotion fees. Article 9. 50% of the tourism publicity and promotion fees paid by various places will be retained by the provincial finance, and the remaining 50% will be returned to the prefecture (state) and municipal finance bureaus on a quarterly basis, of which: 20% will be retained by the prefecture (state) and municipal finance bureaus, and 30% will be retained by the provincial finance bureau. % is returned to the county (city) finance bureau by the prefecture (state) and city finance bureau. Article 10 Tourism publicity and promotion fees must be earmarked for special use and shall not be used for other purposes, and shall be subject to supervision and inspection by the finance and audit price departments at the same level. Article 11: Fund management of tourism publicity and promotion fees, if the user violates the regulations. Those who misappropriate funds or commit fraud for personal gain will be financially punished by the relevant departments. If the circumstances are serious, legal liability will be pursued. Article 12 Specific collection and management measures shall be formulated separately by the Provincial Local Taxation Bureau; financial management and accounting measures shall be formulated separately by the Provincial Department of Finance. Article 13 These Measures shall come into effect from the date of approval.