How to calculate the tourism business tax?

L calculation method of tourism business tax. \x0d\ Paragraph 2 of Article 5 of the Provisional Regulations of the People's Republic of China on Business Tax: "Taxpayers engaged in tourism business shall take the turnover as the total extra expenses after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other travel companies". The calculation formula of tourism business tax: tax payable = turnover × tax rate \x0d\ The turnover here is the turnover specified in Paragraph 2 of Article 5 of the Provisional Regulations, and the tax rate is 5%. \x0d\ According to the relevant provisions of Notes on Business Tax Items (Trial Draft) and Detailed Rules for the Implementation of Provisional Regulations on Business Tax, \x0d\ 1. Deduction scope: All the extra expenses obtained by taxpayers engaged in tourism business are deducted from the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other travel companies. It should be noted that the expenses allowed to be deducted before tax are limited to the expenses paid by the travel agency to other units or individuals for tourists, and the expenses incurred by the travel agency itself cannot be deducted, while the travel expenses such as picking up and dropping off passengers, buying insurance for passengers, and issuing hats for passengers cannot be deducted before tax. \x0d\ 2。 Deduction voucher: If the voucher obtained by the taxpayer does not conform to the laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, it will not be deducted. Vouchers that meet the relevant provisions refer to: (1) if the payment is made to a domestic unit or individual, and the behavior of the unit or individual falls within the scope of business tax or value-added tax collection, the invoice issued by the unit or individual is a legal and valid voucher; (two) the payment of administrative fees or government funds shall be based on the financial bills issued; (3) Payment to an overseas unit or individual shall be based on the receipt of the unit or individual. If the tax authorities are in doubt about the receipt, they may ask them to provide the confirmation certificate from the overseas notary office; (4) Other legal and valid documents stipulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China. Travel agencies should note that only the above legal documents can be deducted before tax. \x0d\ For example, in April of 20 12, a travel agency received a 40-person tour group with a total price (including extra expenses) of 80,000 yuan, including 20,000 yuan for accommodation, 0/3,000 yuan for catering, 0/0,000 yuan for transportation and 24,000 yuan for tourist attractions. The meal fee of 3000 yuan is an ordinary receipt stamped with the financial seal of the hotel. \x0d\ Business tax payable = 80000-20000-(13000-3000)-10000-24000-6000× 5% \ x0d \ =10000× 5.