Traditional Culture Encyclopedia - Tourist attractions - Tourist tax payer

Tourist tax payer

The taxpayer of tourism tax is relatively single, which refers to the units and individuals that provide taxable services of tourism tax in the Macao Special Administrative Region.

Taxable services refer to services provided by hotels, apartment hotels, tourist complexes (commonly known as resorts), restaurants, dance halls, bars, gymnasiums, saunas, massage parlors, karaoke and other places.

In addition, taxpayers of tourism tax also include units and individuals who hold invoices or equivalent documents containing tourism tax settlement.

It should be noted that tourism tax is a typical indirect tax, and the real negative taxpayer is not a taxpayer but a consumer who receives taxable services. When taxpayers provide services to consumers, they can ask consumers to bear such taxes. However, in the case of continuous service, the tax commitment request is submitted at the end of the service.