Traditional Culture Encyclopedia - Tourist attractions - Can travel services issue special tickets?
Can travel services issue special tickets?
Legal analysis: No. Pilot taxpayers providing tourism services are not allowed to issue special value-added tax invoices, but can issue ordinary invoices.
Legal basis: (Caishui [2016] No. 36 "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax") "Provisions on Matters Related to the Pilot Program of Replacing Business Tax with Value-Added Tax" 》 1. During the pilot period of replacing business tax with value-added tax, relevant policies for pilot taxpayers [referring to taxpayers who pay value-added tax in accordance with the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" (hereinafter referred to as the "Pilot Implementation Measures")] (3) Sales volume. 8. Pilot taxpayers who provide tourism services may choose to deduct the accommodation fees, catering fees, transportation fees, visa fees, and ticket fees collected from the purchaser of tourism services and paid to other units or individuals from the entire price and extra-price fees obtained. The balance after paying the travel expenses to other group tour companies is the sales volume. Pilot taxpayers who choose the above method to calculate sales shall not issue special value-added tax invoices for the above fees collected and paid from travel service buyers, but may issue ordinary invoices.
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