Traditional Culture Encyclopedia - Travel guide - How to understand the tourism service difference tax for group tours

How to understand the tourism service difference tax for group tours

The tax amount is calculated based on the sales volume after deduction.

When taxpayers provide tourism services, they may choose to deduct the entire price and extra-price expenses (total amount) obtained from the purchaser of tourism services and deduct the accommodation fees, catering fees, and transportation fees collected from the buyer of tourism services and paid to other units or individuals. The balance after fees, visa fees, ticket fees and travel fees paid to other tour groups and companies is sales. The tax amount is calculated based on the sales amount after deductions.

For general taxpayers, the deduction voucher does not have to be a special invoice. Ordinary invoices and other valid vouchers are acceptable. However, if the special invoice is used for difference deduction, the input tax cannot be deducted. buckle.