What tax does the travel agency have to pay according to the regulations?

1. Taxes involved by travel agencies include business tax, urban construction tax, education surcharge, stamp duty, personal income tax, enterprise income tax, property tax and land use tax.

Second, the tax rate

1, and the business tax rate is 5%.

2. Urban construction tax rate: calculated according to business tax. Tax rate:

(1) In urban areas, the tax rate is 7%;

(2) In counties and towns, the tax rate is 5%;

(3) The tax rate is 1% if it is not in the city, county or town, and the payable urban construction tax = business tax *.

3. Education surcharge: calculated at 3% of business tax. Education surcharge payable = business tax *3%

4. Local education surcharge: calculated at 2% of business tax. Education surcharge payable = business tax *2%

5. Stamp duty rate

(1) Property lease contracts, warehousing contracts and property insurance contracts are subject to the tax rate of one thousandth;

(2) The tax rate for processing contracts, construction engineering survey and design contracts, cargo transportation contracts and property rights transfer documents is five ten thousandths;

(3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;

(4) For loan contracts, the tax rate is 0.5 ‰; The above stamp duty calculation formula: stamp duty payable = contract amount * tax rate.

(5) The account books in which funds are recorded shall be stamped with 5/10000 of the total amount of "paid-in capital" and "capital reserve"; Stamp duty payable = (paid-in capital+capital reserve) * photos of business account books, rights and licenses, with a quota of five yuan each.

6. Personal income tax: the income from wages and salaries does not include tax, and the tax rate table shall prevail. Taxable income (excluding tax) Tax rate (%) Quick deduction (RMB). 1 302, the part that does not exceed 1500 yuan, the part that exceeds 1500 yuan to 4,500 yuan1053, the part that exceeds 4,500 yuan to 9,000 yuan, and the part that exceeds 9,000 yuan to 35,000 yuan is 25/kloc. The calculation formula of 80,000 yuan (3,555,057) exceeding 800 million yuan: personal income tax payable = (total wages-"three insurances and one gold borne by individuals"-3,500) * applicable tax rate-quick deduction.

7. Income tax: Income tax payable = total profit *25%

8. Property tax

(1) Property tax payable for self-use property = original book value of the property *( 1-30%)* Property tax payable for rental property = rental income * 12%.

9. Land use tax: The annual tax amount of land use tax per square meter is as follows:

(1) Metropolis to 30 yuan;

(2) Medium-sized city yuan to 24 yuan;

(3) Small city yuan to 18 yuan;

(4) 12 yuan for counties, towns and industrial and mining areas.