What tax items are levied on the ticket income of tourist attractions?

The ticket income of tourist attractions is subject to value-added tax in accordance with the "cultural and sports industry". When the pilot taxpayers provide tourism services, they can choose to obtain the total price and extra-price expenses, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies, as sales.

Companies engaged in ropeways, cable cars and sightseeing bus in tourist attractions should pay attention to the determination of VAT tax items. Value-added tax should be paid in accordance with the "transportation industry". Rafting projects in tourist attractions should pay value-added tax according to "entertainment services".

It should be noted that the visa fee can be deducted from the paper certificate issued by the consulate. In an emergency, some consulates issue a paper certificate that there is no amount to be determined. In addition, if electronic payment methods such as Alipay are adopted, the payment voucher cannot be obtained, and how to deal with it is to be determined.