How to issue a tax invoice for tourism difference

How to issue a tax invoice for tourism difference

Taxpayers who use the difference to calculate sales may not issue special invoices for value-added tax, but can only issue ordinary invoices for the above-mentioned deductible expenses collected and paid by the buyers of tourism services.

If the differential taxation method is applied to pay VAT according to the current policy, and the full value-added tax invoice is not allowed (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), when the taxpayer issues the VAT invoice by himself or the tax authority issues the VAT invoice on his behalf, the tax-included sales (or tax-included assessment amount) and the deduction amount will be entered through the differential taxation invoicing function in the new system, and the tax amount and tax-excluded amount will be automatically calculated by the system, and the words "differential taxation" will be automatically printed in the remarks column, and the invoice issuance shall not be confused with other taxable behaviors.

How to charge the tour fee for the tour service?

1, enterprises provide travel services to collect tour fees:

Debit: bank deposit (or accounts receivable account)

Loan: income from main business

Taxes payable-VAT payable (output tax)

2. When employees travel expenses:

Debit: management fee (charged to the corresponding account according to the department where the fee belongs)

Loans: Payables-Employee Benefits

When paying the tour fee:

Debit: Payables-Employee Benefits

Loans: bank deposits

When an enterprise provides tour services to collect tour fees, it shall conduct accounting through such subjects as "main business income" or "management expenses" and "employee compensation payable". Main business income refers to the business income obtained by enterprises in the production and operation activities of this industry. Salary payable to employees refers to all kinds of wages payable to employees by enterprises in accordance with relevant regulations.

How to open the tax invoice for tourism difference?