Preferential policies of tourism tax

Preferential tax policies for tourism include: the income obtained by taxpayers from providing tourism services is exempt from value-added tax and urban maintenance and construction tax, education surcharge and local education surcharge. In 2020, the losses of tourism enterprises (including travel agencies and related services, scenic spot management) which are greatly affected by the epidemic will be extended from 5 years to 8 years.

In terms of business types, there are three main types of tourism:

1, organize domestic tourists to visit their country;

2. Organize domestic tourists to travel abroad;

3. Receive or attract foreigners to visit their own countries. The latter two kinds of tourism business activities are both foreign-related businesses.

Tourism includes international tourism and domestic tourism. The two are different because of different reception objects, but their nature and function are basically the same. Tourism in economically developed countries generally starts from domestic tourism and gradually develops into international tourism. Because of economic backwardness, some developing countries need foreign exchange for economic construction, and most of them start from international tourism. Domestic tourism and international tourism are closely linked unity, which can promote each other, complement each other and develop together through overall planning and reasonable arrangement.

Tourism can meet people's growing material and cultural needs. Through tourism, people can rest physically and mentally, improve their health, broaden their horizons, increase their knowledge and promote the development of social production. The development of tourism is based on and restricted by the development level of the whole national economy, and at the same time, it directly and indirectly promotes the development of relevant departments of the national economy, such as commerce, catering services, hotels, civil aviation, railways, highways, posts and telecommunications, daily light industry, arts and crafts, gardens and so on. And urge these departments to continuously improve and perfect various facilities, increase service items and improve service quality. With the development of society, tourism has increasingly shown its important position in the national economy.

legal ground

People's Republic of China (PRC) tax collection management law

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities.

Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.

Taxpayers have the right to apply for tax reduction, exemption and refund according to law.

Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.

Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.