How to do the accounting of tourism reform and differential taxation?

Sales amount taxed on tourism difference = total price obtained and additional expenses-accommodation, catering, transportation, visa, ticket and travel expenses paid to other units or individuals from the purchaser of tourism services.

(1) VAT payable by general taxpayers = current output tax-current input tax-current output tax = sales ÷( 1+6%)× applicable tax rate 6%.

(2) VAT payable by small-scale taxpayers = sales ÷( 1+3%)× collection rate of 3%.

Extended data:

Calculation rules after camp reform

duty bound to pay taxes

Calculation rules of tax payable after transformation

(1) If the taxpayer is recognized as a general taxpayer after the transformation, the input tax can be deducted according to the special VAT invoice obtained. If an invoice of a non-pilot taxpayer from other places or this city is obtained, the sales amount can be deducted according to the invoice amount; If a special invoice issued by the tax authorities is obtained, the output tax can be deducted according to the tax type indicated in the invoice.

(2) If the taxpayer is recognized as a small-scale taxpayer after the transformation, the invoices of non-pilot taxpayers in other provinces and cities and this Municipality obtained by taxpayers in the transportation industry and international freight forwarding business can be deducted from the sales amount according to the invoice amount.

Other industries, such as obtaining invoices from non-pilot taxpayers in other provinces and cities and this Municipality, which originally belong to the scope of business tax difference collection, can also deduct sales according to the invoice amount, but invoices obtained from pilot general taxpayers or pilot small-scale taxpayers in this Municipality cannot deduct sales.

grade of tax rate

According to the pilot scheme, on the basis of the current VAT rates of 17% and 13%, two low tax rates of 1 1% and 6% are added. In principle, the original preferential business tax policy will be continued for new pilot industries, transitional measures will be taken for specific industries, and zero tax rate or tax exemption policy will be implemented for service exports.

Implement the reform of the four new industries;

Construction industry: general taxpayers levy 10% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax.

Real estate industry: real estate development enterprises levy 10% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

Life service industry: 6%. Tax-free items: foster care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc.

Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc.

Baidu Encyclopedia-Measures for the Administration of Taxation of Business Tax Difference

Baidu encyclopedia-changing business tax to value-added tax