Can accommodation invoice issue a general ticket for travel services?

1. Travel agencies with an operating scale of more than 50,000 yuan1.5,000 yuan are approved as general VAT taxpayers, with the VAT rate of 6% and an additional tax of 10% (the additional tax in some areas exceeds 10%). The superficial tax rate was raised from 5.5% to 6.6%.

2. Travel agencies can choose the difference between income and cost to measure the tax amount, which is the same as the previous business tax, except that ordinary VAT invoices can only be issued externally, and VAT input invoices cannot be issued;

3. The cost of travel agency is the same as the previous business tax, including the income can still be deducted from overseas receipts, which increases the cost of visa fees. Now, the cost items are accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other travel companies, expanding the scope of deductible costs for travel agencies.

4. The items of special VAT invoices usually obtained by VAT taxpayers can be deducted, such as special VAT invoices for business travel and accommodation, special VAT invoices for advertising, special VAT invoices for store decoration, special VAT invoices for property management, water and electricity rent, special VAT invoices for office supplies, etc. They can use their input tax to offset the output tax calculated after deducting the cost, so the tax burden has not increased much.