Cultural tourism value-added tax rate

6%, travel agencies have been implementing differential taxation. Even if the current cost of VAT can be fully deducted, its 6% VAT rate is higher than the original 5% business tax rate. This is in line with the reform of the service industry. If the operating income is 6,543.8+0,000 yuan and its cost is 900,000 yuan, the taxable amount according to the business tax is: (operating income-operating cost) × 5% = 5,000 yuan, that is, the business tax should be paid 5,000 yuan. If it is levied according to the value-added tax, it is: the input tax of the cost = 900,000 yuan/1.06× 6% = 50,943.39 yuan, and the output tax of the value-added tax = 1 10,000 yuan/1.06× 6% = 56,603.77 yuan, and the value-added tax should be paid.