Tourism service tax rate

Tourism belongs to the current service industry. After the reform, the tax rate of small-scale taxpayers is 3%, and that of general taxpayers is 6%. VAT rate: (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residents; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling services and intangible assets is 6%. (4) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope prescribed by the State Council, and the tax rate is zero. The adjustment of tax rate is decided by the State Council.