Can the tourism industry issue a special invoice for value-added tax?

1. Can the tourism industry issue special VAT tickets?

Tourism can issue special VAT invoices. Method of issuing special VAT invoice:

1. Taxpayers (general taxpayers/small-scale taxpayers) provide tourism services, collect and pay accommodation, catering, transportation, visa fees, ticket fees and travel expenses paid by other units or individuals to other related tourism enterprises, and issue ordinary VAT invoices.

2. According to the total price and extra-price expenses obtained, after deducting the expenses paid to other units or individuals for accommodation, catering, transportation, visas, tickets and other travel expenses paid to other tourism enterprises, a special VAT invoice will be issued.

2. Can travel companies issue special VAT invoices?

Generally speaking, domestic travel agencies should not pay conference fees, while international travel agencies only pay conference fees, inspection fees and other items. However, whether it is a domestic hotel or an international hotel, the travel expenses provided to enterprises or companies should be included: management expenses: except for employee welfare expenses, the invoices issued by conference fees cannot be deducted as the expenses of enterprise income tax. General conference fees of enterprises can only be invoiced in hotels with business projects.

According to the provisions of the financial system, when the official invoice of the conference fee is reimbursed, the meeting notice must be attached at the same time: the contents include the meeting place, meeting time (meeting minutes), the requirements of participants of each unit, and the sign-in form; Dietary standard; The conference fee is probably prepaid, and there are other items.

3. Can I issue a special ticket for tourist invoices?

Tourism can issue special VAT invoices. Method of issuing special VAT invoice:

1. Taxpayers (general taxpayers/small-scale taxpayers) provide tourism services, collect and pay accommodation, catering, transportation, visa fees, ticket fees and travel expenses paid by other units or individuals to other related tourism enterprises, and issue ordinary VAT invoices.

2. According to the total price and extra-price expenses obtained, after deducting the expenses paid to other units or individuals for accommodation, catering, transportation, visas, tickets and other travel expenses paid to other tourism enterprises, a special VAT invoice will be issued. Data: The function of the special VAT invoice: (1) The special VAT invoice is a commercial voucher. Because the purchase tax is deducted by the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which serves as the legal certificate of the seller's tax obligation and the buyer's input tax. (2)-All links of a kind of goods from initial production to final consumption can be connected by a special VAT invoice. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden.

4. Can I open a special VAT ticket for tourist tickets?

Taxpayers in the accommodation industry may issue special tickets to consumers as long as they have registered tax. Specifically, if the hotel is a general taxpayer, it can issue its own special VAT ticket. If it is a small-scale taxpayer, it can also issue its own special VAT ticket, but the tax rate is only 3%.

5. Can travel companies issue special VAT tickets?

Tourist attractions can issue special invoices for value-added tax. It is stipulated that general taxpayers selling goods (including goods deemed to be sold), taxable services and non-taxable services subject to VAT according to VAT rules (hereinafter referred to as sales taxable items) must issue special VAT invoices to the buyers. However, under any of the following circumstances, special VAT invoices may not be issued: (1) Selling taxable items to consumers. (two) sales of duty-free goods, except those sold by state-owned grain purchase and sale enterprises. (3) Selling goods declared for export and selling taxable services overseas. (4) Use the goods for non-taxable items. (5) Use the goods for collective welfare or personal consumption. (6) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate. Taxable items can be sold to small-scale taxpayers without issuing special VAT invoices. Taxpayers usually give goods to others for free. If the payee is a general taxpayer, a special VAT invoice can be issued according to the requirements of the payee. Retail enterprises can only issue special VAT invoices to units where the buyer is a general taxpayer. Buyers who request special invoices must hold a tax registration certificate (copy) stamped by the general taxpayer. Commercial retail enterprises may not issue special invoices without proof. To sum up, the scope of issuing special VAT invoices is limited by two factors: first, whether special invoices can be issued for sales projects; Second, whether the buyer can use the special invoice to deduct the tax. Specific items that are not allowed to issue special invoices: (1) restrictions on sales items: sales of goods declared for export and sales of taxable services abroad; Sales of tax-free items (except for the sale of grain by state-owned grain purchase and sale enterprises); Providing non-taxable services (except value-added tax), transferring intangible assets or selling real estate; (2) buyer's restriction: the buyer is the final consumer; Donate goods to non-VAT general taxpayers; Retail enterprises sell goods to non-VAT general taxpayers.

6. Can tourism services issue special VAT invoices?

Sales amount = total price and extra expenses-accommodation, catering, transportation, visas, admission fees and travel expenses paid by the buyer of tourism services to other units or individuals. For the pilot taxpayers who choose the above method to calculate sales, the difference deduction (that is, the above fees charged and paid to the buyers of tourism services) shall not issue special tickets, but ordinary tickets. The rest can be paid with special tickets. If the differential tax is not selected for providing tourism services, a special ticket for the total price and extra-price expenses can be issued, and the input tax can be deducted by the legal tax deduction certificate.

7. Is the tourist invoice a VAT invoice?

At present, the tourism industry has not been reformed, so at present, the income of travel agencies can only declare business tax to local tax and issue local tax travel invoices. After the tourism industry reform, the special VAT invoice issued by the travel agency to the general VAT taxpayer can be used as the input tax to offset the VAT.

Travel agency tax regulations. 1 according to the relevant provisions of the Provisions on the Use of Special VAT Invoices and Notes for Business Tax Items (Trial Draft). Deduction scope: Taxpayers engaged in tourism business shall take the turnover as the total price and other expenses after deducting the accommodation, catering, transportation, scenic spot tickets and tourism expenses paid to other units or individuals on behalf of tourists. It should be noted that the expenses allowed to be deducted before tax are only the expenses paid by the travel agency to other units or individuals on behalf of tourists, and the expenses incurred by the travel agency itself cannot be deducted. Moreover, if the travel agency uses its own car to pick up and drop off passengers, buy insurance for passengers, issue hats to passengers and other tourism products, it cannot be deducted before tax.

8. Can I issue a special invoice for tourism value-added tax?

Tourist hotels give special invoices that can be reimbursed. Of course, for the purchase or sales business of the hotel where the company is located, the special VAT invoice can be reimbursed and the input tax can be deducted. If you stay in a hotel and travel with guests, the special VAT invoice given by the hotel can also be reimbursed, but the VAT input tax is not allowed to be deducted. According to the invoice amount, you can borrow management expenses-business entertainment expenses, and borrow bank deposits.