What is the tax rate for invoices issued by travel agencies?

Travel agencies use differential tax, which is 5% of gross profit after income MINUS cost. General travel agencies will control the tax amount at about 0.4-0.5% of the invoice when making accounts. Travel agency business tax is paid at different tax rates: (income-cost) *5%.

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