What's the tax rate for tourism?

Tourism is an industry that provides tourists with sightseeing services based on tourism resources and facilities. Also known as smokeless industry and invisible trade.

In a narrow sense, tourism in China mainly refers to travel agencies, hotels, travel companies and tourism enterprises that specialize in selling tourism commodities. Tourism in a broad sense includes all walks of life related to tourism, in addition to departments specializing in tourism business. As a new and advanced form of social consumption, tourism often organically combines material life consumption with cultural life consumption.

Type:

In terms of business types, there are three main types of tourism:

(1) organize domestic tourists to travel in their own countries.

② Organize domestic tourists to travel abroad.

(3) to receive or attract foreigners to visit their own countries. The latter two kinds of tourism business activities are both foreign-related businesses.

Importance:

Tourism includes international tourism and domestic tourism. The two are different because of different reception objects, but their nature and function are basically the same. Tourism in economically developed countries generally starts from domestic tourism and gradually develops into international tourism. Because of economic backwardness, some developing countries need foreign exchange for economic construction, and most of them start from international tourism. Domestic tourism and international tourism are closely linked unity, which can promote each other, complement each other and develop together through overall planning and reasonable arrangement.

Tourism can meet people's growing material and cultural needs. Through tourism, people can rest physically and mentally, improve their health, broaden their horizons, increase their knowledge and promote the development of social production. The development of tourism is based on and restricted by the development level of the whole national economy, and at the same time, it directly and indirectly promotes the development of relevant departments of the national economy, such as commerce, catering services, hotels, civil aviation, railways, highways, posts and telecommunications, daily light industry, arts and crafts, gardens and so on. And urge these departments to continuously improve and perfect various facilities, increase service items and improve service quality. With the development of society, tourism has increasingly shown its important position in the national economy.