What is the income tax rate of tourism enterprises?

The income tax rate of tourism enterprises is 25%.

Data: In 2002, a county travel agency organized a group tour, charging a travel fee of14 million yuan, including 8.4 million yuan from organizing a group tour in China, and paying other units for meals, accommodation and tickets on behalf of tourists1200,000 yuan. China earned 5.6 million yuan from overseas tourism and paid 3 million yuan for overseas enterprises' travel expenses. The enterprise has 20 buses, the original value of taxable business premises is 2 million yuan, and the taxable land area is 1.800 square meters. Pay the vehicle insurance premium of 6600 yuan; 9 account books with paid-in capital of 9.8 million yuan, of which150,000 yuan was increased in that year; The amount of capital accumulation fund is 500,000 yuan, of which the increase amount in that year is 20,000 yuan; Business entertainment fee is 5 1000 yuan; Wages of employees, paid endowment insurance premiums, depreciation and other expenses allowed to be deducted according to policies are 6.98 million yuan (confirmed by tax authorities); Was fined 3000 yuan by the public security organ. The province stipulates that the proportion of one-time deduction of the original value of the property is 30%; The annual tax for each passenger car is 320 yuan. The county people's government determines that the annual tax per square meter of the draft urban land use is 2 yuan. What taxes and fees (excluding local fees) should be paid by this unit in 2002?

According to the tax laws and regulations, the company should pay business tax, urban maintenance and construction tax, education surcharge, vehicle and vessel use tax, property tax, urban land use tax, stamp duty and enterprise income tax in 2002. The calculation is as follows:

I. Calculation of payable business tax

According to the "Provisional Regulations of the People's Republic of China on Business Tax" and its detailed rules for implementation, if a tourism enterprise organizes a tour group to travel in China, the turnover shall be the balance after deducting the expenses for accommodation, catering, transportation and tickets paid to other units for tourists; Organize tour groups to travel outside China. If other tourism enterprises take a tour abroad, the turnover shall be the balance of all travel expenses minus the travel expenses paid to overseas tourism enterprises. The applicable tourism business tax rate is 5%.

Taxable turnover:1400,000 yuan-1200,000 yuan-3,000,000 yuan = 9,800,000 yuan.

Business tax payable is: 9800000 yuan × 5%=490000 yuan.

Two, the calculation of urban maintenance and construction tax and education surcharge.

According to the Provisional Regulations of People's Republic of China (PRC) on Urban Maintenance and Construction Tax, the State Council Invented Electricity [1994] No.2 and State Taxation Administration of The People's Republic of China Guoshuifa [1994] No.051,the urban maintenance and construction tax and education surcharge are based on the business tax actually paid by the taxpayer. If the taxpayer is located in the county, the urban maintenance and construction tax will be levied.

Taxes payable for urban maintenance and construction are: 490,000 yuan × 5% = 24,500 yuan.

The education surcharge payable is: 490,000× 3% =1.47 million yuan.

Three, the calculation of payable vehicle and vessel use tax

In accordance with the "Provisional Regulations of the people's Republic of China on vehicle and vessel use tax" and the provisions of this province. The vehicle and vessel use tax payable by this unit is: 20 vehicles ×320 yuan/vehicle = 6400 yuan.

Four, the calculation of property tax payable

According to the Provisional Regulations of People's Republic of China (PRC) on Property Tax and the regulations of this province, the applicable property tax rate is 1.2%, and the property tax payable by this unit is 2 million yuan × (1-30%) ×1.2% =1.68 million yuan.

Five, the calculation of urban land use tax payable

According to the Provisional Regulations of People's Republic of China (PRC) on Urban Land Use Tax and the regulations of this county, the urban land use tax payable by this unit is: 1.800 m2×2 yuan /m2 = 3600 yuan.

Calculation of stamp duty payable on intransitive verbs

According to People's Republic of China (PRC) Provisional Regulations on Stamp Duty and other tax laws and regulations, the total stamp duty payable by this unit is: (150000 yuan +65438 yuan +020000 yuan) ×5‰+9 pieces×5 yuan/piece +6600 yuan×1‰ = 65438.