How to collect business tax on cableway passenger revenue and electric sightseeing car passenger revenue in scenic areas?

1. Business tax is generally levied on charges in tourist attractions based on the tourism industry, such as income from ropeways, tourist boats, sightseeing elevators, sightseeing trams, and environmentally friendly passenger buses in scenic spots, etc.

2. The reason for this provision is based on the principle of substance over form. Although the above-mentioned behavior conforms to the definition of transportation industry, its essence is subordinate to tourism services. Just like the provisions of vehicle and vessel tax, if it is only Those who stay within the factory area without a license plate or on the road are exempt from the vehicle and vessel tax. They are both vehicles and vessels, but there is a big difference between being on the road and not on the road. The former uses waterways, highways, etc., while the latter is only equivalent to internal equipment of the enterprise.

3. If the one-vote system is implemented for charging, if each item can be calculated separately, the tax will be taxed according to each tax item. If it cannot be calculated separately or the calculation is unclear, the higher tax rate will be applied. That is to say, the cultural and sports tax rate on ticket income will be increased from 3% to 5% for the tourism industry.