What taxes do travel companies have to pay?

(1) Traveling in China.

If a travel company organizes a tour group to travel in China, the turnover shall be the balance of the collected travel expenses minus the expenses paid to other units for tourists, such as room fees, meals, transportation fees and tickets, and the business tax shall be calculated and paid according to the tax rate of 5%.

② Traveling abroad.

If a travel company organizes a tour group to travel outside China and other travel enterprises take the tour group overseas, the taxable income shall be the balance after deducting the travel expenses paid to the tour group enterprise. If other tourism enterprises take the tour in China, the taxable turnover shall be determined according to the method of overseas travel.

2, urban maintenance and construction tax and education surcharge.

While paying the business tax, the actual business tax should be used as the tax basis, and the urban maintenance and construction tax and 3% education surcharge should be paid at the applicable tax rate. Urban maintenance and construction tax is a proportional tax, and different tax rates apply according to the taxpayer's location. Specifically, if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in the urban area or town, the tax rate is 1%.

3. Property tax.

Based on the taxable residual value of the property it owns, the property tax of 1.2% shall be calculated and paid according to the regulations. Property tax shall be levied annually and paid to the local tax authorities in stages.

4. Urban land use tax.

Based on the actual occupied land area, the tax shall be calculated and paid according to the prescribed applicable tax amount. The land use tax shall be calculated on an annual basis and paid to the tax authorities where the land is located by stages.

5. Vehicle and vessel use tax.

Taxable standards and annual tax applicable to self-use taxable vehicles and vessels are taxed separately. Vehicle and vessel use tax shall be levied annually and paid in installments, and the tax payment period shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government. The applicable vehicle use tax for automobiles is 60~320 yuan per vehicle per year, which is collected by the local tax authorities of the taxpayer. The location of the taxpayer refers to the business premises for the unit and the residence for the individual.

6. Stamp duty.

Accounting vouchers and receipts listed in the tax law shall be taxed according to the amount recorded in the vouchers or the number of vouchers.

7. Enterprise income tax.

Payable enterprise income tax = (total amount of items allowed to be deducted by the income tax law) × applicable tax rate.

According to the tax law, the income tax paid by an enterprise shall be calculated on an annual basis, paid in installments (monthly or quarterly), paid in advance within 15 days after the end of the month or quarter, and settled within 4 months after the end of the year, with overpayment and underpayment.

8. Personal income tax.

A sole proprietorship enterprise, partnership enterprise and individual industrial and commercial household shall take the balance of their total income in the tax year after deducting the allowable costs, expenses and taxes as taxable income, and pay personal income tax according to the five-level progressive tax rate of 5%~35%. Individual income tax payable on the operating income of individual industrial and commercial households shall be calculated on an annual basis and paid in advance on a monthly basis. Taxpayers should pay in advance within 7 days of the following month, and make final settlement within 3 months after the end of the year.