Tourism invoice tax rate

Legal analysis: the travel agency adopts the differential tax, which is 5% of the gross profit after deducting the 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 at different tax rates: (income-cost) multiplied by 5%.

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,

It is also necessary to levy enterprise income tax according to a certain proportion of the estimated income (the enterprise income tax rate is 25%, but if the annual profit is less than 30,000 yuan, the enterprise income tax will be levied at half), and the industry has special invoices for tourism.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.