Emergency knowledge: How do travel agencies pay taxes?

1. Place of declaration and tax payment According to the tax law and relevant regulations, taxpayers in the tourism industry who provide taxable services should declare and pay business tax to the local tax authority in charge of the place where the taxable services occur

; Corporate income tax shall be paid by taxpayers to the competent tax authorities in their locality

; The place where urban construction tax and education fee surcharges are declared and paid depends on the place where business tax is declared and paid.

2. Tax payment deadlines 1. The tax payment deadlines for business tax are 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer; if the taxpayer cannot pay tax according to a fixed period, the tax may be paid on a one-time basis.

If a taxpayer uses one month or one quarter as a tax period, he or she shall declare tax within 15 days from the expiration of the period; if a tax period takes 5 days, 10 days or 15 days as a tax period, the taxpayer shall declare tax within 15 days from the expiration of the period. Prepay the tax within 5 days from the expiration date, declare tax within 15 days from the 1st of the next month and settle the tax payable for the previous month.

2. The payment deadline for urban construction tax and education surcharge is the same as that for business tax. 3. Corporate income tax is paid in advance on a monthly or quarterly basis. Enterprises shall submit a prepaid corporate income tax return to the tax authorities within 15 days from the end of the month or quarter and prepay the tax. The enterprise shall submit the annual corporate income tax return to the tax authorities within 5 months from the end of the year, make the final settlement, and settle the tax payable and refundable. When an enterprise submits a corporate income tax return, it shall attach financial accounting reports and other relevant materials in accordance with regulations.

3. Tax payment procedures

1. Tourism taxpayers should go to the local tax authority in their location in accordance with the relevant provisions of the "People's Republic of China Tax Collection and Management Law" Go through tax registration.

2. Taxpayers calculate the corporate income tax payable (in advance) on a quarterly basis, and calculate the business tax, urban maintenance and construction tax, and education surcharge payable on a monthly (times) basis.

3. Taxpayers should submit prepayment income tax returns and accounting statements to the competent tax authorities at their location within 15 days after the end of the month or quarter, and submit prepayment income tax returns and accounting statements to the competent tax authorities at their location within 45 days after the end of the year (or actual operating period). Submit income tax returns and final accounting statements, and prepay and clear taxes in accordance with regulations; submit financial accounting statements and relevant information within ten days from the expiration of the tax period, and declare and pay business tax, urban maintenance and construction to the competent local tax authorities Tax and education surcharge