After the reform of the camp, how to calculate and pay the value-added tax on the sales of tourism services?

When the pilot taxpayers provide tourism services, they can choose to obtain the total price and extra-price fees, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies, as sales.

The pilot taxpayer who chooses the above method to calculate the sales volume shall not issue a special payment book for the above expenses collected and remitted by the tourism service purchaser. Can tickets be issued by ordinary mail? Tickets.

Tourism enterprises are general taxpayers of value-added tax, and there are two options for the calculation and payment of value-added tax.

First, choose the method of "output tax-input tax", take the actual expenses as sales, and calculate the output tax at the tax rate of 6%; Input tax is the value-added tax indicated when the special VAT invoice obtained from the business office is deducted, and the actual value-added tax payable is calculated. Because of this method, the input value-added tax is specially opened? Tickets are more difficult to get, and the general tourism industry does not use them.

Second, the total price and extra-price expenses obtained, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies, are selected as sales. In this way, the input tax can not be deducted, the value-added tax is included in the cost, and the special VAT invoice can not be issued, and the ordinary VAT invoice can be issued.

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Reform of Changing Business Tax to VAT (Caishui [2065438+06] No.36): Appendix 2: Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to VAT;

When the pilot taxpayers provide tourism services, they can choose to obtain the total price and extra-price fees, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies, as sales.