Traditional Culture Encyclopedia - Tourist attractions - Tourism tax rate
Tourism tax rate
The tourism tax rate is 6%. According to relevant regulations, the tax rate for general VAT taxpayers selling value-added telecommunications services, financial services, modern services (except leasing services), life services, and intangible assets (excluding land use rights) is 6%. Tourism belongs to the scope of life services. Life services refer to various service activities provided to meet the daily needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents and other daily services.
When taxpayers provide tourism services, they may choose to deduct the accommodation fees, catering fees, transportation fees, and visa fees collected from the purchaser of tourism services and paid to other units or individuals from the entire price and extra-price expenses. The balance after fees, ticket fees and travel expenses paid to other group tour companies is sales.
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