How to pay VAT in the tourism industry

Legal subjectivity:

Fixed VAT businesses report and pay taxes to the tax authorities where the institution is located, while VAT non-fixed business households declare and pay taxes to the tax authorities at the place of sales. The tax increase period is generally one month, and taxpayers should file tax returns within the collection period from the 1st to the 10th of the following month. Article 4 of the "Tax Collection and Administration Law" stipulates that entities and individuals with tax obligations are taxpayers according to laws and administrative regulations. Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.