What expenses can be deducted from the business tax of travel companies? Are there any relevant national laws and regulations?

The following expenses of tourism enterprises can be deducted from the business tax:

1. The business tax shall be calculated and paid by the tourism enterprise based on the balance of the collected travel expenses minus the paid expenses such as room fees, meals, transportation fees and tickets paid to other units for tourists. "Other paid expenses" shall be deducted from the turnover, and two conditions shall be met at the same time:

1, tourists pay;

2 has been included in the total operating income; At the same time does not meet the above conditions, regardless of the provisions of the financial accounting system, should be combined with operating income in full calculation and payment of business tax.

Two, about the specific scope of deduction of "other expenses", before People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China did not make clear provisions, according to the following scope of deduction. Specifically, it includes: room fee, meal fee, transportation fee, ticket fee, escort fee (excluding telephone fee and allowance for tour guides and accompanying personnel), insurance fee, airport construction fee and tourism development fee.

Tourism companies belong to the service industry, involving taxes: business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax, income tax and so on. Tourism companies are also very different from other companies in terms of tax payment, especially business tax. Generally, companies pay business tax in full according to their income, but travel companies are not like this. They can pay business tax on the rest after deducting the ticket price, entrance fee, accommodation fee paid for passengers and fees paid to other travel companies.

Provisional Regulations of the People's Republic of China on Business Tax Article 5 The turnover of taxpayers engaged in tourism business shall be the balance of all the price and extra-price expenses obtained by them after deducting the accommodation, meals, transportation, scenic spot tickets and travel expenses paid for tourists. This article should point out:

1. Deduction range, the deduction items of taxpayers engaged in tourism business turnover only refer to the above accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other travel companies. Other expenses such as visa fees, insurance fees, conference fees, business entertainment fees, etc. No deduction is allowed.

2. Deduct with legal and valid vouchers;

3. The time when the tax obligation occurs.