What is the case of differential taxation of tourism business reform?

in may 216, company a, a tourism service enterprise in Zhejiang province, undertook the tourism service business of a unit in Hangzhou, with a total contract price of RMB 1,91,8 including tax, and agreed to visit scenic spots along Zhejiang and Jiangxi provinces, and agreed that company b would subcontract the scenic spot tour service in Jiangxi, with the subcontracting amount of RMB 436,72. Company A arranged for guests to visit some scenic spots in Zhejiang Province. The accommodation fee, catering fee, transportation fee, entrance fee, personal accident insurance premium and shopping fee incurred during the trip were 235,5 yuan, 184,21 yuan, 65,37 yuan, 6,82 yuan, 21,85 yuan and 37,4 yuan respectively, and all of them obtained ordinary invoices. This month, Company A obtained the input tax of 255 yuan for special VAT invoices such as water and electricity charges, and no other business happened.

analysis: the deductible expenses of sales exclude tourists' personal accident insurance premiums and shopping expenses, so the deductible sales of value-added tax this month are 2355+18421+6537+682+43672 = 98262 yuan, and the deducted sales are 1918-98262=1918 yuan.

(1) Assuming that Company A is an ordinary taxpayer, the VAT payable this month = current output tax-current input tax = 19,18 ÷ (1+6%) × 6%-2,55 = 3,63 yuan.

(2) Assuming that Company A is a small-scale taxpayer, the VAT payable this month = sales ÷(1+3%)× collection rate 3% = 19,18 ÷ (1+3%) × 3% = 3,18 yuan.