What tax does sightseeing bus pay for his income in the scenic spot?

Business tax shall be levied on the income obtained by units and individuals from operating tourist cruise ships, sightseeing elevators, sightseeing trams and environmentally-friendly buses in tourist attractions in accordance with "service industry-tourism".

Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.

2065438+May 2005, the reform plans of the last three industries of Jian 'an Real Estate, Finance and Insurance, and Life Service will be launched, and the possibility of implementation by different industries will not be ruled out. Among them, the value-added tax rate of Jian 'an real estate is tentatively set at 1 1%, and the financial insurance and life service industry is 6%. This means that after entering the second half of 20 15, China will bid farewell to business tax completely.