What is included in the air ticket booking service fee?

There are two specific situations. The travel agency itself needs to be accounted for. If it is entrusted by a company to book air tickets, the company also needs to be accounted for:

Travel agency: part of the income from booking air tickets. It should be regarded as main business income or other business income, and should not be regarded as non-operating income. Air ticket booking in the tourism industry belongs to the agency service industry. Agency service income belongs to the provision of labor services in accounting terms. In tax law, it belongs to the agency service industry and should be classified as agency service. The service industry pays business tax at a rate of 5%.

Entrusting company: Depending on the purpose of booking, if it is a trip for company employees, employee welfare fees should be charged; if it is a business trip, travel expenses can be charged.

In the actual business activities of travel agencies, in addition to engaging in package travel services, there are also a large number of "single/multiple entrustment booking" businesses. This type of business will also cause a large number of complaints and dispute. This article will try to take the air ticket booking business as an entry point and try to analyze under what circumstances a travel agency can legally charge a handling fee (booking service fee) in the entrusted booking business activities.

Therefore, in the actual business operation process of the travel agency, if possible, it should be included in the single/multiple entrustment contracts signed with tourists, and it is necessary to agree or inform: The specific service fees Charging standards (service fees and payments for individual pending products are distinguished), and does not make any commitment to the outcome of the event; it also provides reminders of possible risks in the outcome of the undertaking (such as restrictive rules on the use of air tickets, whether to cancel or change tickets, contact How to use the ticket or restrictions, etc.).