What taxes should the tourism industry pay?

1. What taxes (fees) should the tourism industry pay?

(1) business tax. According to the "Provisional Regulations of the People's Republic of China on Business Tax" and its implementation rules and China

State Taxation Administration of The People's Republic of China Guo Shui Fa [1994]No. 149 stipulates that the income from tourism belongs to business tax.

The applicable tax rate for "service industry" is 5%, and the tax basis is as follows:

The total cost of tourism business is deducted from the food, accommodation and transportation expenses paid to other units for tourists.

The balance is turnover; Tourism enterprises organize tourists to travel at home and abroad, and other tourism enterprises take over the delegation.

Turnover is the balance of total travel expenses after deducting travel expenses paid to group enterprises.

(two) urban maintenance and construction tax and education surcharge. According to the "People's Republic of China (PRC) * * urban maintenance and construction.

The Provisional Regulations on Taxation and the relevant provisions of the State Council on the surcharge for education levy business tax on tourism.

At the same time, urban maintenance and construction tax and education surcharge should be paid together.

The tax basis of urban maintenance and construction tax and education surcharge is the business tax actually paid by tourism taxpayers.

Well ... the tax rate of urban maintenance and construction is determined according to the taxpayer's region, which is 7% in urban area and 7% in county and construction.

5% in cities and towns,1%in other non-urban areas, counties and towns; The surcharge rate for education is 3%.

(3) Enterprise income tax. Travel agencies, travel companies and other tourism enterprises engaged in tourism business shall

Pay enterprise income tax in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax and its implementing rules.

However, in order to support and encourage the development of tourism, the state entrusts new independent accounting tourism enterprises or business units.

Give preferential tax policies for a certain period of time, that is, it can be reduced or exempted after approval by the competent tax authorities from the date of opening.

Income tax shall be levied or exempted for one year (Caishuizi [1994] No.00 1).

The tax basis of tourism enterprise income tax is the taxable income of tourism industry. Tourism in each tax year

Operating income and non-operating income are deducted from the total amount (approved by the tax authorities) to allow deduction of various expenses.

The balance after expenditure is taxable income.

The enterprise income tax rate is 33%, and two kinds of caring tax rates are applicable at the same time, namely the annual taxable income.

For enterprises with an amount of less than 30,000 yuan (including 30,000 yuan), the enterprise income tax will be temporarily reduced at the rate of 18%; year

Enterprises with taxable income of more than 30,000 yuan and less than 654.38+10,000 yuan (including 654.38+10,000 yuan) will be temporarily reduced by 27 households.

The corporate income tax rate is 10%.

Second, how to calculate the tax (fee) payable by the tourism industry?

The calculation formula of tourism tax (fee) is as follows:

Business tax amount = turnover × tax rate

Urban maintenance and construction tax = business tax × tax rate

Education surcharge = business tax × surcharge rate

Enterprise income tax = taxable income × tax rate

In order to facilitate taxpayers in the tourism industry to master the calculation method skillfully and calculate the taxable amount (fee) by themselves, here are a few examples.

The calculation is as follows.

Example: A travel company organized a 30-member tour group to travel from Wuhan to Zhuhai and Shenzhen for 10 day.

Eating, packing, transportation, tickets and other expenses, 3000 yuan per person travel expenses. The trip is over,

After settlement, each tourist pays 400 yuan for room, 500 yuan for meals and 8 for transportation.

00 yuan, entrance fee and other expenses in 400 yuan. Try to calculate the tax (fee) that the company should pay for organizing this tour.

(The company is still enjoying preferential corporate income tax)

Solution: (1) Business tax payable

① Applicable tax rate: 5% for service industry;

② Taxable turnover = 3000× 30-(400+500+800+400)

× 30 = 27,000 yuan

③ Business tax payable = 27,000× 5% =1.350 yuan.

(2) Urban construction tax payable = 1350× 7% = 94.5 yuan.

(3) education surcharge = 1350× 3% = 40.5 yuan.

(4) The taxable expenses for the company to organize this tour are: 1350 yuan +94.5 yuan +40.

5 yuan = 1485 yuan.

Three, the tourism industry should pay taxes (fees) how to declare and pay.

(1) the place to declare tax payment. According to the provisions of the tax law and relevant laws and regulations, tourism taxpayers should provide

Tax services shall be declared and paid to the competent tax authorities where the taxable services occur; industrial and commercial income tax

Paid by the taxpayer to the local competent tax authorities; Urban construction tax and education fee are paid at the same place as the camp reform.

It depends on the place where the business tax is declared and paid.

(2) Time limit for paying taxes (fees).

1. The tax law stipulates that the tax payment period of business tax is five days, ten days, fifteen days or one month respectively.

The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers;

If the tax cannot be paid within a fixed period of time, the tax can be paid on time. If a taxpayer pays taxes after one month, it will be overdue.

Declare and pay taxes within ten days from the date; Divided into five days, ten days and fifteen days, counting from the date of expiration.

Pay taxes in advance within five days, declare and pay taxes within ten days from the first day of the following month and settle the tax payable last month.

2. The payment period of urban construction tax and education surcharge shall be compared with business tax.

3 "Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC)" and its detailed rules for implementation stipulate that enterprise income

Taxes are calculated on an annual basis and paid in advance on a monthly or quarterly basis. Pay in advance at the end of month or quarter, after the end of year 15 days.

Settlement after 4 months, overpayment and underpayment. Tourism taxpayers start business in the middle of a tax year; or

Due to merger, closure and other reasons, the actual operating period of the tax year is less than 12 months, which shall be based on.

The actual operating period is a tax year. When a taxpayer liquidates, the liquidation period shall be regarded as a tax year.

(3) Tax payment procedures

1. Tourism taxpayers shall, in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, go to

The local tax authorities handle tax registration.

2. Taxpayers should calculate the payable (prepaid) enterprise income tax quarterly according to the above calculation method.

Business tax, urban maintenance and construction tax and education surcharge payable on a monthly basis.

3. Taxpayers should submit to the local competent tax authorities within 15 days after the end of the month or quarter.

Advance income tax returns and accounting statements, within 45 days after the end of the year (or actual operating period), to

The competent local tax authorities shall submit income tax returns and final accounting statements, and pay taxes in advance in accordance with regulations;

Submit financial and accounting statements and relevant materials within 10 days from the date of tax payment expiration, and report to the competent local tax authorities.

Pay business tax, urban maintenance and construction tax and education surcharge.