Traditional Culture Encyclopedia - Travel guide - What is the tax rate for invoices issued by travel agencies?
What is the tax rate for invoices issued by travel agencies?
Travel agencies belong to the service industry and belong to the scope of business tax collection. The tax rate is 5%. If the business tax is not paid, 7% of the urban construction fee and 3% of the education fee will be levied according to the business tax. When the collection is approved,
It is also necessary to levy enterprise income tax according to a certain proportion of the estimated income (the enterprise income tax rate is 25%, but if the annual profit is less than 30,000 yuan, the enterprise income tax will be levied at half), and the industry has special invoices for tourism.
Extended data:
Taxpayers provide taxable services, sell or lease intangible assets, and sell real estate to the other party in full price and other expenses. Out-of-price charges include fees, funds, collection fees, collection fees and other out-of-price charges of various nature.
The business tax rate adopts different proportional tax rates according to different industries and categories. Transportation is 3%, sale and lease of intangible assets is 5%, and sale of real estate is 5%.
Revision of some clauses of business tax: Paragraph 3 of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax is revised as follows:
First, if the monthly turnover is 5000-20000 yuan, if the tax is paid on time;
Second, if the tax is paid per time, the turnover will be 300-500 yuan/time (day). "
This decision shall come into force as of 201111.
Baidu encyclopedia-business tax
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