Purchased travel vouchers are deemed to be sold at 6% or 13%

6%. According to information from the "Tourism Value-Added Tax Rate Standards", general VAT taxpayers sell value-added telecommunications services, financial services, modern services (except leasing services), life services, and intangible assets (excluding land use rights), and the tax rate is 6 %. The sales of travel vouchers in the tourism industry falls within the scope of life services. Therefore, the purchased travel vouchers are regarded as sales and the tax rate is 6%.