Business tax-service industry-tourism

Units and individuals providing tourism services in People's Republic of China (PRC) are business tax payers of tourism.

The provision of tourism services in People's Republic of China (PRC) refers to the fact that units or individuals providing or receiving tourism services are in China.

Tourism refers to the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists. (Guo Shui Fa [1993]No. 149)

Taxpayers arrange accommodation, transportation and provide tour guides for tourists, which belongs to the scope of business tax "service industry-tourism"; When income is obtained, business tax is levied at the rate of 5%.

1. Business tax shall be levied on the income obtained by units and individuals from operating ropeways in tourist attractions according to the tax item of "service industry" and "tourism". (Caishui [2003] 16)

2. Business tax shall be levied according to "service industry-tourism" on the income obtained by units and individuals from operating tourist cruise ships, sightseeing elevators, sightseeing trams and environmentally-friendly buses in tourist attractions. There are taxable behaviors of different tax items in tourist attractions, and units and individuals that adopt the "one-vote system" charging method shall separately account for the turnover of different tax items; If there is no separate accounting or unclear accounting, a higher tax rate shall apply. (No.254 [2008] of the State Administration of Taxation) If the ticket price of tourist attractions includes the ropeway use fee, the ropeway charge price must be listed separately in the ticket. If tickets and ropeway fees can be accounted for separately, 3% business tax will be levied on ticket income according to the tax item of "culture and sports" and 5% business tax will be levied on ropeway fees according to the tax item of "tourism"; If tickets and ropeway fees are not separately priced and accounted for, all ticket revenues, including ropeway fees, will be regarded as ropeway fees, and 5% business tax will be levied according to the "tourism" tax item.