What tax items are charged for value-added tax on tickets to scenic spots?

Value-added tax is levied on tickets to scenic spots as "cultural services". Tax items have two functions:

First, they have a clear scope, reflecting the breadth of taxation. All products or income that fall within the listed tax items are taxable objects, and vice versa are non-taxable objects;

The second is to classify and define specific tax items so that differential tax rates can be determined for different tax items. The purpose of specifying tax items is first to clarify the specific scope of taxation and to specify the breadth of taxation.

Attraction ticket revenue, scenic spot ticket revenue belongs to the cultural service income obtained by the scenic spot operating unit from providing tourist venues. The applicable tax rate for general taxpayers is 6%. The document stipulates that general taxpayers who provide cultural services can choose to apply the simplified tax calculation method, and a 3% tax rate is applicable.

Income from attractions ropeways, shuttle buses, battery cars, cruise ships, etc. Taxpayers' income from operating ropeways, shuttle buses, battery cars, cruise ships, etc. in tourist places shall pay value-added tax in accordance with "cultural and sports services".