Tax planning tourism

Planning tourism means that the pilot taxpayers can choose to use the total price and extra-price fees obtained as sales after deducting the accommodation, catering, transportation, visa, ticket and travel expenses paid by the buyers of tourism services to other tourism companies.

Sales amount taxed on tourism difference = total price obtained and additional expenses-accommodation, catering, transportation, visa, ticket and travel expenses paid to other units or individuals from the purchaser of tourism services.

Article 5 of the Provisional Regulations of the People's Republic of China on Business Tax

The turnover of taxpayers provides taxpayers with taxable services, transfers intangible assets or sells real estate, as well as all the prices and other expenses. However, the following exceptions are made:

(1) If the taxpayer distributes the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;

(2) Where taxpayers are engaged in tourism business, the turnover shall be the balance of the total price and extra-price expenses after deducting accommodation, catering, transportation expenses, tickets for tourist attractions and travel expenses paid to other travel companies;

(3) If the taxpayer subcontracts the construction project to other units, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the subcontracting money paid to other units;

(4) For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price;

(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.