What is the tax rate of small-scale taxpayers in tourism?

3%。 According to the provisions of China's tax law, small-scale taxpayers in tourism refer to tourism enterprises or individual industrial and commercial households with annual operating income not exceeding 5 million yuan. When these taxpayers sell tourism products or provide tourism services, they need to pay VAT at the rate of 3% of sales. It should be noted that the specific tax rate and fee calculation are also influenced by local government regulations and policies. Please consult the local tax authorities or professional associations for details.