Traditional Culture Encyclopedia - Travel guide - How should enterprises engaged in tourism pay taxes?
How should enterprises engaged in tourism pay taxes?
First, choose the method of "output tax-input tax", take the actual expenses as sales, and calculate the output tax at the tax rate of 6%; Input tax is the value-added tax indicated when the special VAT invoice obtained from the business office is deducted, and the actual value-added tax payable is calculated. Because it is difficult to obtain special invoices for input value-added tax in this way, it is not used in the general tourism industry.
Second, the total price and extra-price expenses obtained, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies, are selected as sales. That is, differential taxation. In this way, the input tax can not be deducted, the value-added tax is included in the cost, and the special VAT invoice can not be issued, and the ordinary VAT invoice can be issued.
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