What are the accounting concerns for tourism service difference taxation?

First, implement difference taxation and determine what expenditures can be used as deductions from sales. After the tax-to-VAT reform, items that can be deducted from sales include accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other group tour companies. Compared with the original policy, there are more items that can be deducted. A “visa fee”.

Second, deductible items can only be used as deduction factors to achieve differential taxation only if valid certificates are obtained.

Third, the input tax of the VAT deduction certificate obtained for deductible items shall not be deducted from the output tax. If the tourism enterprise is a general VAT taxpayer, in practice, since the VAT input tax in the "valid voucher" cannot be deducted, it is recommended that the above-mentioned invoices should be ordinary invoices. If you obtain a special value-added tax invoice, you need to authenticate it before transferring the input tax amount, otherwise it will cause a large number of lost invoices in the tax system. Fourth, taxpayers who choose the above method to calculate sales are not allowed to issue special value-added tax invoices for the above fees collected and paid from travel service buyers, but can issue ordinary invoices.