How do tourist attractions pay taxes to the country?

According to the provisions of the "Notice of the State Administration of Taxation on Issuing the "Commentary on Business Tax Items (Trial Draft)" (Guo Shui Fa [1993] No. 149), the business of operating tourist attractions refers to parks, animals ( The business of selling tickets for botanical gardens and various other tourist venues is subject to business tax similar to that of the cultural industry. The tax rate is 3%.

According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues on Business Tax" (Caishui [2003] No. 16), the income obtained by units and individuals from operating ropeways in tourist attractions is classified under the tax category of "Service Industry" Business tax is levied on “tourism” projects.

According to the provisions of the "Reply of the State Administration of Taxation on the Collection of Business Tax on the Operating Income of Scenic Areas and Attractions" (Guo Shuihan [2008] No. 254), entities and individuals operating tourist cruise ships, sightseeing elevators, The income derived from sightseeing trams and environmentally friendly passenger buses in scenic spots should be levied business tax according to the "service industry-tourism industry". If units and individuals engage in taxable activities with different tax items in tourist attractions and adopt the "one-vote system" charging method, they should calculate the turnover of different tax items separately; if they do not calculate separately or the calculation is unclear, the higher tax rate will be applied. Its "service industry-tourism" tax rate is 5%.

Therefore, ticket income in tourist attractions should be subject to business tax according to the tax category "Service Industry-Tourism"; income from the provision of multiple value-added services such as sightseeing trams, cruise ships, ropeways, etc. should be paid according to the tax category "Service Industry-Tourism". Tourism” tax item pays business tax. For those who implement the one-vote system for charging, if each item can be calculated separately, tax will be taxed according to each tax item. If each tax item cannot be calculated separately or the calculation is unclear, the higher tax rate will be applied.