What industry does the online trading platform of tourism products belong to and what tax does it pay?

Business tax. According to the Provisional Regulations of the People's Republic of China on Business Tax and its detailed rules for implementation, and the provisions of State Taxation Administration of The People's Republic of China Guo Shui Fa [1994] 149, the income from tourism belongs to the tax scope of business tax "service industry", the applicable tax rate is 5%, and the tax basis is as follows:

The turnover of tourism business is the balance after all expenses are deducted from the accommodation and transportation expenses paid to other units for tourists; If a tourism enterprise organizes tourists to travel at home and abroad and is replaced by other tourism enterprises, the turnover shall be the balance of the total travel expenses minus the travel expenses paid to the tour groups.