Who knows the latest tourism tax policy of the country? ~

According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, tourism refers to the business of arranging accommodation, transportation and providing tour guides for tourists.

Tourism mainly needs to pay business tax, urban maintenance and construction tax, education surcharge and enterprise income tax.

I. Business tax

According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the taxable turnover of business tax is based on the operating income of tourism business. But at the same time, it is stipulated that "if a tourism enterprise organizes a tour group to travel outside People's Republic of China (PRC), and its tour group is taken over by other tourism enterprises abroad, the turnover shall be the balance of the total tour fee minus the tour fee paid to the enterprise". In order to pay a fair tax burden, the detailed rules for the implementation of business tax stipulate that if a travel agency organizes a tour group to travel in China, the balance of the collected travel expenses minus the expenses paid to other units for tourists, such as room fees, meals, transportation fees, tickets, etc., shall be the turnover of business tax payable, and the business tax shall be levied at the rate of 5%.

Calculation formula: tax payable = turnover × tax rate

Second, the urban maintenance and construction tax

According to the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC) (Guo Fa [1985] 19), the tax basis of urban maintenance and construction tax is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively.

Calculation formula: tax payable = business tax × tax rate.

Taxpayers in different regions implement different tax rates:

1. If the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, and is within the management scope of the sub-district offices of Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7%;

2. If the taxpayer is located in a suburban county or town, the tax rate is 5%;

3. If the taxpayer's location is not within the range of 1 and 2, the tax rate is1%;

Third, education surcharge.

According to the notice forwarded by Beijing Municipal Taxation Bureau (No.3 [1994]2 17), the tax basis for the additional education fee is the actual tax paid by the taxpayer, and the additional rate is 3%.

Calculation formula: education surcharge payable = business tax × surcharge rate.

Four. business income tax

According to the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) (Cai Fa Zi [1994] No.3), the object of enterprise income tax collection is paid service income and other income obtained by tourists in the process of sightseeing, based on their tourism resources and service facilities. The statutory tax rate is 33%. There are also two preferential tax rates: if the annual taxable income is less than 30,000 yuan (including 30,000 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate will be reduced by 27%.

Basic calculation formula: taxable income = total income-deductible item amount

(This policy will end at the end of 2007)

Verb (abbreviation of verb) property tax

If the enterprise has property rights, it needs to pay property tax; Enterprises with land use rights need to pay urban land use tax; Units belonging to "foreign-invested enterprises or foreign enterprises" shall pay urban property tax and land use fees of foreign-invested enterprises.

According to the Provisional Regulations of People's Republic of China (PRC) on Property Tax (Guo Fa [1986] No.90), property tax is a tax levied on domestic units and individuals who own property rights in cities, counties, towns and industrial and mining areas according to the original value of the property or rental income. The property tax of enterprises and institutions, whether for personal use or rental, is calculated and paid according to the original value of the property at the end of the month before the collection month, and the residual value after deducting 30% at one time. The rental income of other units' real estate is the basis for calculating the property tax.

The calculation formula is:

Annual tax payable = original value of the property ×( 1-30%)× 1.2%.

Or annual tax payable = rental income × 12%

Intransitive verb urban land use tax

According to the Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) (promulgated by the State Council DecreeNo. 17), urban land use tax is a tax levied on units and individuals with land use rights within the scope of cities, counties, towns and industrial and mining areas according to the actual occupied land area.

Annual tax payable = ∑ (land area at all levels × corresponding tax amount)

The tax grade of urban land in Beijing is divided into six levels, and the tax standard of each level of land is: the annual tax per square meter of first-class land is 10 yuan; The annual tax of secondary land is in 8 yuan per square meter; The annual tax per square meter of Grade III land is 6 yuan; The annual tax per square meter of Grade IV land is 4 yuan; The annual tax per square meter for Grade 5 land is 1 yuan; 0.5 yuan, the annual tax per square meter for Grade VI land.

(This policy will end at the end of 2006)

Seven. Urban real estate tax

According to the Provisional Regulations on Urban Property Tax in People's Republic of China (PRC) (promulgated by Decree No.20 1 of People's Republic of China (PRC) Government), the urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises and individuals, and compatriots from Hong Kong, Macao and Taiwan who own property rights according to the original value of the property. Urban real estate tax is calculated according to the original value of the property, and the tax rate is 1.2%.

The calculation formula is: annual tax payable = original value of real estate × tax rate ×( 1-30%).

Eight, foreign-invested enterprises land use fees

According to the Interim Provisions of Beijing Municipality on the Collection of Land Use Fees for Sino-foreign Joint Ventures (Zheng Jingfa [1985] No.81) issued by the Beijing Municipal People's Government, the land use fees of foreign-invested enterprises are based on the geographical location and distance of the enterprises, the prosperity of the lots and the perfection of infrastructure, except for foreign-invested enterprises that use the land in the administrative area of this Municipality.

The calculation formula is: payable land use fee = occupied land area × applicable unit standard.

(This policy will end at the end of 2006)

Nine, vehicle and vessel use tax

According to the Provisional Regulations of the People's Republic of China on Vehicle and Vessel Use Tax (Guo Fa [1986] No.90), vehicle and vessel use tax is a kind of property behavior tax levied on vehicles driving on public roads and ships sailing in domestic rivers, lakes or territorial ports according to the types, tonnage and prescribed tax amount. The calculation formula is:

Taxable amount of passenger cars = number of taxable vehicles × unit tax.

Taxable amount of trucks = vehicle deadweight or net tonnage × unit tax.

(This policy will end at the end of 2006)

X. Vehicle License Tax

According to the Provisional Regulations of People's Republic of China (PRC) on Vehicle and Vessel License Tax (promulgated by Order No.714), the vehicle and vessel license tax is paid to enterprises with foreign investment, foreign enterprises and other economic organizations, representative offices in Beijing, foreign individuals and ports according to the type, tonnage and prescribed tax amount.

The calculation formula is:

Taxable amount of passenger cars = number of taxable vehicles × unit tax.

Taxable amount of trucks = vehicle deadweight or net tonnage × unit tax.

(This policy will end at the end of 2006)

XI。 stamp tax

According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (OrderNo. 1 1 of the State Council of the People's Republic of China), stamp duty is a kind of voucher tax with behavioral nature levied on all kinds of vouchers listed in the Provisional Regulations on Stamp Duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax.

Tax payable = tax payable × tax rate,

Taxable amount = number of vouchers × unit tax amount.

Twelve. contract tax

According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax (Order No.224 of the State Council), deed tax is a tax levied on units and individuals who bear the land use right and house ownership when transferring land and house ownership in People's Republic of China (PRC). The current deed tax rate in Beijing is 3%, and the tax payable = tax basis * tax rate.

Thirteen. individual income tax

According to the Individual Income Tax Law of People's Republic of China (PRC), individual income tax is a tax levied on taxable income obtained by individuals.

The unit or individual who pays the income is the withholding agent of individual income tax. Withholding and remitting personal income tax in accordance with the provisions of the tax law is the legal obligation of withholding agents.