Tourism cost range Tourism enterprise’s main business cost

1. Main business costs of tourism enterprises

There are many types of tourism companies, including but not limited to tourism investment, e-commerce, scenic spots, travel agencies, etc. The following is an example of travel agency fees and procedures. Business expenses are not discussed. Guidelines for applying to open a domestic travel agency

1. Application form for establishing a travel agency.

2. Preliminary review opinions of county-level tourism bureaus and application documents of district and city tourism bureaus.

3. The industrial and commercial administration department reserves the right to approve names.

4. Feasibility report on setting up a travel agency.

5. Travel agency charter.

6. Fund credit certificate issued by the bank where the account is opened, and capital verification report issued by the certified public accountant and its accounting firm.

7. Proof of business place.

8. "Declaration of Travel Agency Technical Report". The registered capital of a travel agency shall not be less than RMB 300,000. The proposed travel agency shall submit an application to the local tourism bureau at or above the county level, and after review by the tourism bureau at or above the county level, submit it to the provincial tourism bureau for approval. In principle, provincial tourism bureaus accept application materials from various district and city tourism bureaus in the second half of each quarter, and make decisions on approval or disapproval within 30 working days after acceptance. After passing the review, a "Travel Agency Business License" will be issued. Pay a quality guarantee deposit of RMB 100,000 to the travel agency and tourism administrative department, and complete the registration procedures with the industrial and commercial administrative department within 60 working days as required. Guide to applying to set up an international travel agency. Application form for establishing a travel agency. 2. Declaration documents from the tourism bureau of the district or city. 3. The industrial and commercial administration department reserves the right to approve names. 4. Feasibility report on setting up a travel agency. 5. Travel agency charter. 6. Fund credit certificate issued by the bank where the account is opened, and capital verification report issued by the certified public accountant and its accounting firm. 7. Proof of business place. 8. "Travel Agency Business License". The registered capital of a travel agency shall not be less than RMB 1.5 million. To open a travel agency, submit an application to the tourism bureau of your city. After preliminary review by the Municipal Tourism Bureau, it will be submitted to the Provincial Tourism Bureau for approval, and the Provincial Tourism Bureau will submit it to the National Tourism Administration for approval. Commitment time limit: In principle, provincial tourism bureaus accept application materials from various district and city tourism bureaus at any time, and submit review opinions and submit them to the National Tourism Administration for approval within 30 working days after acceptance. After passing the review, the "Technical Report on Declaration of Travel Agency" will be issued. Pay a quality guarantee deposit of RMB 600,000 to the tourism administrative department and complete the registration procedures with the industrial and commercial administrative department within 60 working days as required.

:2. Main business costs of tourist attractions

. If the income and related costs realized by the enterprise from providing external labor services belong to the enterprise’s main business, they should be calculated through the main business income and main business costs. Business costs; if they are other business activities other than the main business, other business income, other business costs and other accounts should be used.

Generally, the expenses incurred by an enterprise in providing external services are through service fees, and then the subject service fees are related to the main business costs or other business costs when they are recognized as expenses.

3. How to calculate the main business costs of tourism enterprises

The tourism industry can issue special value-added tax invoices. Methods for issuing special value-added tax invoices:

1. Taxpayers (general taxpayers/small-scale taxpayers) provide travel services and collect and pay accommodation, meals, transportation, visa fees, etc. from other units or individuals. General VAT invoices will be issued for ticket fees and travel expenses paid to other related tourism enterprises.

2. Based on the total price and extra-price fees obtained, deduct the accommodation, catering, transportation, visa, and ticket fees collected from the travel service purchaser and paid to other units or individuals and paid to other tourism enterprises. A special VAT invoice will be issued for the balance after the travel expenses. Information: The role of the special value-added tax invoice: (1) The special value-added tax invoice is a kind of commercial voucher. Since the purchase tax is deducted based on the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which serves as the seller's legal certificate of tax liability and the buyer's input tax. (2) - All links of a good from initial production to final consumption can be connected with a special VAT invoice. According to the tax amount indicated on the special invoice, each link is taxed and each link is deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumer. In this way, the sum of the tax payable stated on the special VAT invoices issued by each link is the overall tax burden on the goods or services. Therefore, it reflects the characteristics of universal collection of value-added tax and fair tax burden.

4. The operating costs of tourism enterprises include

Wu Jiangzhou, School of Tourism, Central South University of Forestry and Technology, revealed in the article "Travel Agency Business License": At present, annual travel passes for China and the United States The business model can be government-led, corporate issuance, scenic spot participation, or merchant franchise. These sixteen words can sum it up. Since the management and ownership of many scenic spots in China still belong to the state, the government plays a leading role in annual travel passes as a marketing tool for regional tourist destinations. However, since the government is an administrative agency after all, it can only play a leading role in coordinating conflicts with the annual travel pass. It would be more appropriate to entrust the actual distribution work to companies with certain operational experience. As outsiders, companies can use their own professional methods to efficiently operate the issuance of annual travel passes. This is the advantage of business operations and distribution.

In other words, most of the sales of tourist tickets every year are distributed. As the competent department, it only plays the role of integrating tourist attraction resources. Taking Shaanxi as an example, the competent unit of Shaanxi Tourism Annual Pass is the Shaanxi Tourism Annual Pass Issuance Office. Public reports show that Splendid Jiangshan National Tourism Annual Pass has been issued for ten consecutive years. The joint authorization of each scenic spot is handled by the annual pass office established in each place. It is a public support project led by the government and benefits the country and the people.

However, in fact, people may also care about the project to be profitable, and direct annual ticket income is naturally the most intuitive. But remember, the annual pass also has a cost, that is, as long as the user arrives at the scenic spot and uses the annual pass for free, the annual pass office will have to pay a certain fee to the tourist attraction. Of course, this fee is much lower than the normal price of scenic spot tickets. But how the settlement is actually done, whether it is settled by a single user or by a certain number of users, is unknown.

Well, some people may ask, if this is reconciled, wouldn’t there be fewer and fewer tourist tickets every year?

In fact, if we really calculate it, the more people go to the same scenic spot, the more accounts the ticket office has to settle for the scenic spot every year, and the higher the cost. If all users go to all attractions, the annual travel pass will definitely be a loss.

However, those who have dealt with annual travel passes should think carefully. How many times a year do you actually use the annual pass you purchased? In fact, you can visit more than 800 attractions in a year, even if the economy allows, there is not enough time. Not allowed.

For example, 100,000 people in a province purchased annual travel passes. Calculated at a unit price of 100 yuan per person, the total sales price is 10 million yuan, then:

20% People go to many scenic spots, and these 20% of people are losing money. The per capita loss of 200 is 4 million.

20% of people went to several attractions, and the expenses for these 20% were equal. break even.

There are also 50% of people who only went to 1 or 2 attractions. These 50% of people are profitable in terms of cost. The per capita expenditure is 502.5 million yuan.

Another 10% of people do not use the New Year. One ticket, one time

So, although 40% of people spend money repeatedly with annual passes and lose money, the other 60% actually make a profit. Judging from the general ledger, it is unlikely that annual travel passes will result in losses.

Therefore, the profit model of annual travel tickets is obvious:

1. Silent users and inactive users account for the majority of annual travel tickets, and the settlement costs of scenic spots are actually very low.

2. A few popular scenic spots bear most of the reception volume of distant and unpopular scenic spots. When the reception volume reaches a certain amount, it is equivalent to enjoying the super value group purchase price, which indirectly reduces the overall cost.

3. When the user base reaches a certain order of magnitude, annual travel passes may bring huge traffic to participating scenic spots. If everyone in China had an annual travel pass, every tourist spot would be crowded.

Of course, the above are all my personal analysis and imagination. It should be said that the annual travel pass is a project that benefits the people and is also very valuable. Friends who have more detailed data are also welcome to discuss it together.

However, similar road trip passports and independent travel passports are similar to annual passes. Why else would the organizers remain tight-lipped when asked about passport activation rates? Because this is the business rule behind it. Even if he knows it, he will win and I can't tell you. Just like if you apply for a fitness card for your own community fitness club, some people will not do it even once, so they must lose money. People go there every day, and businesses naturally lose money. Merchants are more or less betting on this activation rate.

If big data management can be achieved, a user data analysis system can be established together with tourist attractions to understand the needs of tourist attractions in a targeted manner. After all, tourist attractions need popularity and tourists need affordability. Both needs are met. I believe that the annual travel pass will bring greater value and provide a better user experience.

Original author: I am not a blogger (WeChat ID: noblog)

5. What is the cost of the main business of a travel company

VAT is an extra-price tax. Main business income does not include tax. If payment has not been received, main business income must be recognized as long as the income recognition conditions of accounting standards are met. Accounting treatment, debit: accounts receivable, debit: main business income tax payable - value-added tax (output tax) payable. If an enterprise sells goods and meets the following five conditions at the same time, revenue can be recognized: (1) The enterprise has The major risks and rewards of ownership of the goods are transferred to the buyer; (2) the enterprise neither retains the continuing management rights normally associated with ownership nor exercises control over the sold goods; (3) the economic benefits associated with the transaction can flow into the enterprise; (4) the relevant income can be measured reliably; (5) the relevant incurred or future costs can be measured reliably; the main business income refers to the basic income generated by the enterprise's regular and main business, such as sales Income from products, non-finished products and industrial services provided in the manufacturing industry; commodity sales income from commodity circulation enterprises; ticket income, customer income, catering income, etc. Tourism development.

:6. Main business cost accounting of tourism enterprises

1. Business tax - tax rate 5%. The total price is multiplied by the tax rate after deducting deductible expenses. Gross price refers to the total revenue earned by the group. Rebates, commissions, discounts and other income. The tour guide's acquisition of additional attractions or shopping for tourists during the tour should be incorporated into the income earned by the tour group.

Expense deductions are limited to the two types of expenses listed: accommodation, meals, transportation, and tickets to tourist attractions paid for tourists to other units or individuals. Other expenses are not deductible. Travel fees paid by tourists to other travel companies, including travel fees paid to domestic and overseas travel companies. In addition, no deductions for out-of-price expenses are allowed. Extra-price fees include handling fees, subsidies, funds, collection fees, return profits, incentive fees, liquidated damages, late payment fees, deferred payment interest, compensation, collections, advance payments, penalty interest and other extra-price fees of various natures. cost. 2. A bunch of additional taxes based on business tax. Urban construction tax = business tax * tax rate. Depending on the region where the company is located, tax rates range from 1%, 3% and 7%. Education surcharge = business tax * 3%. Local education surcharge = business tax * 2%. 3. You must pay stamp duty when signing a contract. The tax rate varies greatly depending on the content of the contract. You can go and take a look. 4. Corporate income tax should be paid when the company makes profits, and is generally 25% of total profits.