Traditional Culture Encyclopedia - Tourist attractions - Is the tour guide’s reimbursement a cost?

Is the tour guide’s reimbursement a cost?

Answer: Yes, when a travel agency organizes a tour group to travel within China, the balance of the travel fee collected minus the room charges, meals, transportation, and tickets paid to other units on behalf of the tourists is The turnover on which business tax is payable. The fees of tour guides, drivers and other relevant personnel are only their costs and expenses and cannot be deducted from the turnover.