Does the tourism bureau have to pay value-added tax for the free ticket compensation given to the travel company?

value-added tax

(1) tax item

Sales service-life service-travel entertainment service-travel service

(2) Tax rate and collection rate

General tax rate: 6%

Simple tax rate: 3%

(3) Tax preference

1. Difference tax

When the pilot taxpayers provide tourism services, they can choose to obtain the total price and extra-price expenses, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies, as sales.

The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special VAT invoices for the above expenses collected and remitted by the buyers of tourism services, but may issue ordinary invoices.

Basis: Item 3, Article 1 of Annex II of Caishui [2065438+06] No.36.

note:

(1) The travel liability insurance purchased by the travel agency does not belong to the difference deduction item specified in Annex 2 of Caishui [2016] No.36, and cannot be deducted.

(2) Invoice issuance: No special VAT invoice will be issued for the difference (deduction), that is, how much VAT is levied by the seller and how much VAT is deducted by the buyer. There are two main ways to issue invoices: one is to issue ordinary invoices in full; Second, ordinary invoices are issued for the difference, and special invoices for value-added tax are issued for the rest.

2. Add and subtract 15% policy

From 20 19, 10, 1, to 202 1, 12, 3 1, taxpayers in the life service industry are allowed to deduct the taxable amount by adding 15%.

Basis: Announcement on Defining the Policy of Value-added Tax Deduction for Life Service Industry (Announcement No.87 of Ministry of Finance and State Taxation Administration of The People's Republic of China No.2019).

Liang Zhaokui said that in the past 202 1 year, the consumption market in our province, especially tourism consumption, was seriously affected by floods and epidemics. In order to speed up the recovery of the tourism market, the provincial finance actively raised 1. 1 100 million yuan to support the scenic spots to carry out the activity of "free tickets to promote consumption", subsidized the loans of scenic spots and key cultural tourism enterprises, and boosted the confidence of cultural tourism consumption. This year, the provincial finance will continue to play the basic role of financial funds in the rescue of cultural tourism enterprises, raise funds through multiple channels, and take various measures to implement the project of benefiting the people through tourism, focusing on the following work:

The first is to increase investment. Promote the in-depth development of the activity of "Henan people traveling to Henan" and continue to support the A-level tourist attractions and key tourism enterprises in the province to reduce or exempt tickets. The specific policies are as follows: from February 16 to March 3 16, 2022, the financial department will give 50% subsidies to the A-level tourist attractions and key tourist enterprises in the province who voluntarily participate in the ticket reduction and exemption activities (tickets are free, excluding the expenses of secondary consumption and transportation in the scenic spots), and the subsidy funds will be 65438+ from the provincial, municipal (Jiyuan demonstration zone) and county finance.

The second is to strengthen fund management and focus on improving the effect of policy implementation. In accordance with the relevant requirements, the free subsidy funds are unified into the direct financial funds for management. The provincial finance will urge all cities and counties to implement funds in full and on time, allocate funds to relevant enterprises as soon as possible, and promote cultural tourism enterprises to fully enjoy various preferential policies. At the same time, the provincial finance will rely on the direct fund monitoring system to strictly control the expenditure of funds, effectively prevent funds from being misappropriated and deposited idle, and ensure the safe and efficient use of funds.

The third is to keep a close eye on the performance of funds and give full play to the efficiency of capital use. In accordance with the relevant requirements of budget performance management, the provincial finance will jointly improve the level of fund performance management with the departments of culture and tourism to ensure that the limited financial funds are used in the cutting edge and spent on key points. At the same time, closely follow the implementation of policies, continuously improve the accuracy and effectiveness of fiscal policies, and continuously enhance the people's sense of gain and experience.