Notice of the People's Government of Jiangxi Province on the issuance of the "Administrative Measures for the Collection of Special User Fees for Tourism Development in Jiangxi Province (Interim)"

Article 1: In order to speed up the development of the tourism industry along the Jiangxi Beijing-Kowloon Railway and throughout the province, and effectively collect and manage special tourism development user fees, in accordance with the State Council's policy of "supporting tourism with tourism", combined with According to the actual situation of this province, these measures are formulated. Article 2 The special tourism development usage fees are collected directly from domestic and foreign tourists.

The special tourism development usage fees are collected from all designated foreign-related tourism hotels and tourist attractions (including scenic spots at all levels) in this province. Scenic spots, forest parks, nature reserves), various tourist resorts (villages), and various commercial accommodation facilities in various tourism economic development zones (including various hotels, restaurants, hostels, hostels and other commercial accommodation facilities) ( (hereinafter referred to as the collection agency) collects it from the tourists staying in the hotel. Article 3 The special tourism development usage fee is calculated at the rate of 3% of the tourist’s room rate per day.

The special tourism development usage fee belongs to commercial accommodation. The funds collected by the facility units are earmarked for special purposes and shall not be included in the total operating income of the collection units, and no business tax shall be levied on provinces, regions, provincial municipalities (hereinafter referred to as prefectures and cities) and counties with tourism administrative departments. (Including cities, districts, and mountains, the same below) The financial department should set up special tourism development user fee accounts respectively, and collect them in accordance with the following regulations:

(1) In Nanchang, the provincial government and the central government, other provinces and cities The special tourism development usage fees collected by the collection agencies affiliated with the army are paid into the provincial tourism development special usage fees account.

The tourism development special usage fees collected by the Nanchang City collection agencies are paid into the provincial tourism development special usage fees account. Nanchang City Tourism Development Special Use Fee Account

Special use for tourism development within the municipalities of other provinces and cities, except for municipal and central, provincial and municipal, provincial and military collection agencies. In addition to the special usage fees for tourism development being paid into the municipal tourism development special usage fee account, the remaining special usage fees for tourism development collected by the collection agency shall be paid into the special usage fee account for tourism development in the district where each administrative office is located.

Within the district, in addition to the special tourism development user fees collected by the collection units affiliated to the central government, other provinces, municipalities, provinces, and the military, the tourism development special user fees collected by the other collection units shall be paid into the regional tourism development special user fee account. The special development usage fees shall be paid into the city's tourism development special usage fee account

The collection units directly under each county and the local central government, other provinces and cities, provinces, prefectures and municipalities, and the military. The special tourism development usage fees collected by other collection agencies shall be paid into the county's tourism development special usage fees account.

(2) Special tourism development usage fees collected by cities and counties with tourism administrative departments. 70% of the user fee will be left in the local tourism development special user fee account, and 30% will be paid to the provincial tourism development special user fee account.

(3) There is no special tourism development user fee in counties that do not have a tourism administrative department. Accounts, the collection and management of special tourism development usage fees shall be formulated by the prefecture-level and municipal tourism and finance departments in conjunction with the county people's government, and submitted to the Provincial Tourism Bureau and the Provincial Department of Finance for approval. Article 5 The tourism administrative department shall list the tourism development fees to be collected. After the list of units with special use fees has been approved by the finance and local taxation departments at the same level, the local taxation departments will collect them from the collection units in accordance with the following provisions:

(1) In Nanchang, the provincial and central and foreign departments directly under the jurisdiction of Nanchang Collection agencies affiliated to provinces, cities and military units are responsible for collection by the branches directly under the provincial local taxation bureau.

The collection agency directly under Nanchang City is responsible for collection by the Nanchang Local Taxation Bureau.

Within other provinces and municipalities, except for the municipal and central, provincial and municipal, provincial and military collection agencies, which are responsible for collection by the municipal local taxation bureau, the other collection agencies are The local tax bureau in the district is responsible for collection.

Within the urban area of ??the city where each administrative office is located, except for the collection units under the central government, the central government, other provinces and cities, provinces, and the military, which are responsible for collection by the regional and local taxation bureaus, the other collection units are The local taxation bureau of this city is responsible for collection.

The county local taxation bureau is responsible for collection of collection units and other collection units directly under each county, as well as the local central government, other provinces and cities, provinces, prefectures and cities, and the military.

(2) Each unit that collects special tourism development usage fees shall pay the local taxation department on a quarterly basis; for units that do not pay on time, the local taxation department shall, in addition to ordering them to pay in full within a time limit, from From the date of late payment, a late payment fee of 2‰ of the overdue amount will be charged on a daily basis.

(3) Local taxation departments at all levels shall set up transition accounts, and deduct 5% of the collection fee from the special use fees collected for tourism development, and transfer them to the tax authorities on a quarterly basis and as stipulated in Article 4 of these Measures. A special user fee account for tourism development established by the provincial, municipal and county finance departments. Article 6 Special royalties for tourism development are mainly used for:

(1) Tourism market development expenditures;

(2) Tourism public welfare expenditures;

( 3) Tourism education and training fund subsidies;

(4) Provide short-term turnover for tourism product development and construction projects. Article 7 Special use fees for tourism development are extra-budgetary funds at the same level, and are jointly managed by provincial, municipal, and county financial departments and tourism administrative departments. They are earmarked exclusively and are not allowed to be used for other purposes. They are accepted by the same level. Supervision and inspection of the audit department. Article 8 The provincial finance, price and tourism administrative departments are responsible for supervising and inspecting the collection, management and use of special user fees for tourism development in various cities and counties.

Article 9 The Provincial Tourism Bureau, the Provincial Department of Finance, the Provincial Price Bureau, and the Provincial Local Taxation Bureau may formulate specific regulations on the collection and financial management of special use fees for tourism development in accordance with these Measures.