What is the tax rate of the travel agency, what kind of invoices are issued,

Travel agencies use differential tax, which is 5% of gross profit after income MINUS cost. General travel agencies will control the tax amount at about 0.4-0.5% of the invoice when making accounts. Travel agency business tax is paid according to the differential tax rate: (income-cost) *5%, and the industry has special invoices for tourism.

Travel agencies belong to the service industry and belong to the scope of business tax collection. The tax rate is 5%. If the business tax is not paid, 7% of the urban construction fee and 3% of the education fee will be levied according to the business tax. When the collection is approved,

The enterprise income tax shall be levied according to a certain proportion of the estimated income (the enterprise income tax rate is 25%, but if the estimated annual profit is less than 30,000 yuan, the enterprise income tax shall be levied by half).

Extended data

Transportation industry

Tax rate: 3%,

Collection scope: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.

General tax business:

Land transportation: the transportation business of transporting goods or passengers by land such as railways, highways, cable cars and ropeways.

Waterway transportation: there are transportation services to transport goods or passengers through natural or artificial waterways such as rivers, lakes, rivers and oceans. Salvage at sea shall be taxed according to waterway transportation.

Shipping: the transportation business of transporting goods or passengers by air route. General aviation business and aviation ground service business are taxed according to air transport.

Pipeline transportation: gas, liquid and solid substances are transported through pipeline facilities.

Loading and unloading: the business of loading and unloading goods between means of transport, between loading and unloading places or between means of transport and loading and unloading places by means of loading and unloading tools or manpower and animal power. The moving business is taxed as "loading and unloading".

Construction engineering industry

Tax rate: 3%

Collection scope: construction, installation, repair, decoration and other engineering operations.

General tax business:

Construction: engineering operations of building, rebuilding and expanding various buildings and structures, including installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.

Installation: assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment, etc. (including installation of workbench, ladder and railing connected with equipment and insulation, anticorrosion, heat preservation and painting of installed equipment), cable TV installation fee.

Repair: the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.

Decoration: there are engineering operations to decorate buildings and structures to make them beautiful or have specific purposes.

Other engineering operations: Acting as an agent for telecommunications engineering, water conservancy engineering, road construction engineering, drilling engineering, land leveling, scaffolding, dredging engineering, blasting engineering, demolition of buildings or structures, greening engineering and other engineering operations.

Finance and insurance industry

Tax rate: 5%

Collection scope: finance and insurance

General tax business:

Finance: loan business, financial leasing business, financial commodity transfer business (including ownership transfer of foreign exchange, marketable securities and non-commodity futures), financial brokerage business and other financial businesses (including bank settlement and bill discount business).

Insurance: life insurance business and liability insurance business.

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