Why does the travel service invoice show tax exemption?

Why is the tax exemption shown on the travel service invoice?

Generally, "tax exemption" will not be written directly on the invoice, and the tax amount will be 0 yuan at most.

Maybe it is Difference tax.

What is the tax rate on invoices issued by travel agencies?

Travel agencies use a difference tax, which is 5% of the gross profit after subtracting costs from revenue. Generally, When doing accounting, travel agencies will control the tax amount at about 0.4-0.5% of the invoices issued. The travel agency business tax is paid according to the differential tax rate: (income - cost) * 5%

Travel agencies are service industries and belong to the business tax The tax rate is 5%. If the tax rate is not reached, after paying the business tax, an urban construction fee of 7% and an education surcharge of 3% will be levied according to the business tax amount. When the tax is assessed,

it must also be calculated according to the calculation A certain proportion of the income collected is assessed as corporate income tax (the corporate income tax rate is 25%, but if the annual profit is estimated to be less than 30,000 yuan, the corporate income tax is halved and levied at a rate of 20%). This industry has a dedicated Tourism industry invoice.

After this article introduces in detail the question "Why does the tax exemption appear on the tourism service invoice?" I believe everyone has some understanding of this type of financial knowledge. There are other Regarding financial issues in accounting subjects, you can consult the online teachers on our website. If you have different opinions, you are welcome to communicate online with the teachers on the platform.