What is the tax point for tourism?

The tax point of tourism varies from region to country, and different types and scales of tourism business may apply different tax policies. Usually, the tax policies of tourism include value-added tax, enterprise income tax, personal income tax and business tax. The specific tax collection point varies from region to region, and some regions may have specific tourism taxes.

Take China as an example, the value-added tax rate of tourism is 6%, the corporate income tax rate is 25%, and the personal income tax rate is 3%-45% (progressive tax rate). In addition, China also levies a cultural construction fee for tourism-related services, usually 3%.

In Europe, countries have different VAT rates, usually between 10%-25%, corporate income tax rate between 15%-25%, and personal income tax rate between 0%-50% (progressive tax rate).

In the United States, there is no uniform federal tax policy applicable to the entire tourism industry, and state and local governments have the right to formulate their own tax policies. Generally, the sales tax (equivalent to value-added tax) in the United States is between 4% and 10%, the corporate income tax rate is 2 1%, and the personal income tax rate is between 10% and 37% (progressive tax rate).

Therefore, to understand the specific tax points of tourism, it is necessary to inquire according to the tax policies and regulations of the region and country. It is recommended to consult a professional accountant or tax consultant to obtain the most accurate and up-to-date tax policy information.