How to pay taxes in the tourism industry

For example, in the catering industry, where some people dine by ticket, the declaration form must be checked with the "Business Day Report" submitted by the waiter to see if there is any underreporting. The unit or individual who pays the income is the withholding agent for personal income tax. It is the legal obligation of the withholding agent to withhold and pay personal income tax in accordance with the provisions of the tax law.

1. Taxation of Tourism Projects Tourism refers to the business of arranging accommodation, transportation, and providing tour guides and other travel services for tourists. The income derived by units and individuals from operating ropeways in tourist attractions is taxed according to the "Service Industry-Tourism" project. If a tourism enterprise organizes a tour group to travel outside the People's Republic of China, and the group is picked up by another tourism enterprise overseas, the balance of the full travel fee minus the travel fee paid to the group-taking enterprise shall be the turnover. If a tourism enterprise organizes a tour group to travel within China, the balance of the total tourism fee collected minus the room charges, meal expenses, transportation, tickets paid to other units on behalf of the tourists or the tourism fees paid to other group tour companies is the turnover.

2. Tourism tax planning options In tax-saving planning, tourism enterprises should pay attention to applying the special provisions of the Business Tax Law on the determination of turnover and reasonably calculate the turnover in accordance with the law. If a tourism enterprise organizes a tour group to travel outside the country of the People's Republic of China and replaces it with another tourism enterprise to pick up the group overseas, the balance of the full travel fee minus the travel fee paid to the group-taking enterprise shall be the turnover. **M Travel Agency placed an advertisement on the TV station, organizing a trip to Thailand for 8,000 yuan per person. Travel agencies in Thailand entrusted the Thailand office of my country's F Foreign Trade Company to be responsible. This is: **M Travel Agency will pay 1,000 yuan per person to School Service Agency B in Thailand, and 500 yuan per person to the office of Company F. In fact, the special relationship between these two payments and **M Travel Agency did not occur at all, because Thailand A school service agency will organize a group to travel to China. For this reason, **M Travel Agency is preparing to provide free travel services to School B Service Agency. However, F Company's office in Thailand actually participated in the tour group through family members for free exchange. In this way, Recently, the related parties expanded the payment of overseas travel expenses to Europe through private transactions, thus avoiding part of the business tax. Calculation of business tax payable for this group tour: turnover: 8000*500=400 (ten thousand yuan); tax payable: 400*5%=20 (thousand yuan); after expanding tax avoidance, the tax amount is calculated; business Amount: (8000-1500)*500=325 (ten thousand yuan); actual tax paid: 325*5%=162,500 yuan (ten thousand yuan); the difference between the actual tax paid and the tax payable is 37,500 yuan.

3. Place of declaration and tax payment According to the tax law and relevant regulations, taxpayers in the tourism industry who provide taxable services must declare and pay business tax to the local tax authorities in charge of the place where the taxable services occur; corporate income tax is borne by the taxpayer Pay to the local competent tax authority; the place where urban construction tax and education fee surcharges are declared and paid depends on the place where business tax is declared and paid.

IV. Tax payment deadlines 1. The tax payment deadlines for business tax are 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer; if the tax payment cannot be made according to a fixed period, the tax payment may be made on a one-by-one basis. If a taxpayer uses one month or one quarter as a tax period, he or she shall file tax returns within 15 days from the expiration date; if a tax period is 5 days, 10 days or 15 days, the taxpayer shall file tax returns within 5 days from the expiration date. To prepay taxes, declare tax within 15 days from the 1st of the following month and settle the tax payable for the previous month. 2. The payment deadline for urban construction tax and education surcharge is the same as that for business tax. 3. Corporate income tax is paid in advance on a monthly or quarterly basis. Enterprises shall submit a prepaid corporate income tax return to the tax authorities within 15 days from the end of the month or quarter and prepay the tax. The enterprise shall submit the annual corporate income tax return to the tax authorities within 5 months from the end of the year, make the final settlement, and settle the tax payable and refundable. When an enterprise submits a corporate income tax return, it shall attach financial accounting reports and other relevant materials in accordance with regulations.

V. Tax payment procedures 1. Taxpayers in the tourism industry should go to the local tax authorities to handle tax registration in accordance with the relevant provisions of the "Tax Collection and Administration Law of the People's Republic of China". 2. Taxpayers calculate the corporate income tax payable on a quarterly basis and the business tax, urban maintenance and construction tax, and education surcharge payable on a monthly basis. 3. Taxpayers should submit prepayment income tax returns and accounting statements to the competent tax authorities at their location within 15 days after the end of the month or quarter, and submit reports to the competent tax authorities at their location within 45 days after the end of the year (or actual operating period). Submit income tax returns and final accounting statements, and prepay and settle taxes in accordance with regulations; submit financial accounting statements and relevant information within ten days from the expiration of the tax period, and declare and pay business tax, urban maintenance and construction to the competent local tax authorities Taxes and education fees surcharge.

6. Tourism Industry Tax Risks The basis for calculating the tourism industry business tax is that when a travel agency organizes a tour group to travel within China, the travel fees collected are deducted from the room fees and meals paid to other units on behalf of the tourists. The balance of fees, transportation, tickets and other paid expenses is the taxable turnover. Deductible room charges and meal charges refer to the accommodation and catering expenses actually paid to other units on behalf of tourists during the tour.

In actual tax-related declarations, travel agencies often equate operating costs with business tax deduction items and arbitrarily expand business tax deduction items. For example, the daily entertainment expenses of the unit, transportation expenses of tour guides, telephone charges, subsidies, travel bags, hats, souvenirs issued to tourists, etc., are used as deduction items for pre-tax deduction of business tax, reducing taxable turnover. [Example] During the inspection of a travel agency, auditors found that its planning department held some large-scale tourism product promotion meetings in high-end hotels from time to time, but its book operating expenses did not reflect large promotional expenses. At the same time, the The company's business entertainment expenses are not too much and not too little, just enough to meet the standards for pre-tax expenditures. After reviewing its original vouchers, it was found that the agency mixed most of the promotional expenses and daily entertainment expenses into the tourism business costs and deducted the taxable turnover. Here, travel agencies are reminded to pay attention to tax risks. The expenses incurred by tourism enterprises using their own transportation, food and accommodation service facilities to provide food, accommodation and transportation services to tourists shall not be used as deduction items. The expenses incurred by tourism enterprises in managing and organizing business activities should be borne by themselves, such as driver wage subsidies, tour guide wage subsidies, employee travel expenses, social entertainment expenses, tourism management fees, car rental fees, car repair fees, and road and bridge tolls , fuel costs, loading and unloading transportation fees, insurance premiums, advertising fees, accompanying fees, etc., trip liability insurance paid in the name of the travel agency, travel bags (caps) purchased and distributed to tourists by the travel agency, mineral water and personal meals for the accompanying tour guide. Expenses such as housing, transportation, etc. are not allowed to be deducted. The tourism and service industries have a wide scope and many taxable items. If there is a slight mistake, tax evasion may occur.