Traditional Culture Encyclopedia - Tourist attractions - Are the accountants in travel agencies the same as those in tourist attractions?

Are the accountants in travel agencies the same as those in tourist attractions?

It depends on the nature of travel agencies and tourist attractions. Generally speaking, most travel agencies belong to enterprises, so the accounting standards for enterprises should be applied. Most tourist attractions are public institutions, so the accounting standards for public institutions should be applied.

How to deal with the accountant of the travel agency?

According to the Notice on Printing and Distributing the Provisions on Accounting Treatment of Pilot Enterprises with Business Tax Changed to Value-added Tax, the relevant expenses allowed to be deducted from the sales amount are used to record the output tax amount reduced by the enterprise due to the deduction of sales amount according to the regulations.

The column of "output tax deduction" should be added under the subject of "tax payable-VAT payable"; When an enterprise accepts taxable services, it is allowed to deduct sales and reduce the output tax. The entries are as follows:

Debit: tax payable-value-added tax payable (output tax deduction) [the difference between the actual amount paid or payable and the above-mentioned value-added tax]

Main business cost [actual paid or payable amount]

Loans: bank deposits/accounts payable

Suppose company A is a general taxpayer, and the sales including tax should be divided into 6%.

1, accounting treatment when obtaining tourism service income

Debit: bank deposit

Loan: income from main business

Taxes payable-VAT payable (output tax)

2. Accounting treatment when paying B company's tourism service subcontract:

Debit: main business cost

Taxes payable-VAT payable (output tax deduction)

Loans: bank deposits

3. Accounting treatment of accommodation, catering, transportation and admission fees: