What are the preferential tax policies for tourism?

The first is differential taxation. Taxpayers who provide tourism services can choose the balance of the total price and extra-price expenses obtained after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies as sales. Taxpayers who choose the above method to calculate sales shall not issue special invoices for value-added tax, but only ordinary invoices for the above fees charged to tourists.

The second is the policy of adding or subtracting 15%. 20 19, 10, 1 to 202 1, 12, 3 1, allowing taxpayers in the life service industry to deduct the taxable amount by adding 15%.

The third is the policy of exemption from value-added tax. According to the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Caishui [2016] No.36), the following services provided by taxpayers are exempt from value-added tax:

(1) Cultural and sports services, education and medical services and tourism services provided by taxpayers abroad.

(2) The first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in this place shall be exempted from value-added tax.

(three) the ticket income of temples, temples, mosques and churches to hold cultural and religious activities.

Tourism Law of the People's Republic of China

Article 92 Disputes between tourists and tour operators can be resolved through the following channels:

(1) Both parties negotiate;

(two) to apply for mediation to consumers' associations, tourism complaint acceptance agencies or relevant mediation organizations;

(three) according to the arbitration agreement reached with the tour operators, submit it to an arbitration institution for arbitration;

(4) bring a lawsuit to the people's court.

Article 93 Consumers' associations, tourist complaint handling institutions and relevant mediation organizations shall mediate disputes between tourists and tour operators according to law on the basis of mutual willingness.