Calculation method of tourism business tax

About the calculation method of tourism business tax. \x0d\" Paragraph 2 of Article 5 of the "Interim Regulations of the People's Republic of China and the State on Business Tax" "Where a taxpayer engages in tourism business, the total price obtained and extra-price expenses shall be deducted from the amount paid to other units or individuals on behalf of tourists. The balance after accommodation fees, meals, transportation fees, tickets to tourist attractions and travel fees paid to other group tour companies is the turnover." The formula for calculating business tax in the tourism industry: tax payable = turnover × tax rate \x0d\ The turnover here is the turnover specified in paragraph 2 of Article 5 of the "Interim Regulations", and the tax rate is 5%. \x0d\ According to the relevant provisions of the "Business Tax Item Notes (Trial Draft)" and the "Implementation Rules of the Interim Regulations on Business Tax", \x0d\ 1. Deduction scope: If a taxpayer is engaged in tourism business, all the price and extra-price expenses obtained by it The balance after deducting the accommodation fees, meals, transportation fees, tourist attraction tickets paid to other units or individuals on behalf of tourists and the travel fees paid to other group tour companies is the turnover. It should be noted that the expenses allowed to be deducted before tax are only limited to the expenses paid by the travel agency to other units or individuals on behalf of the tourists. The expenses incurred by the travel agency itself cannot be deducted, and if the travel agency uses its own car to pick up and drop off tourists, and buys insurance for the tourists, Expenditures on travel supplies such as hats issued to passengers cannot be deducted before tax. \x0d\　2. Deduction vouchers: Taxpayers shall not be allowed to deduct deductions if the vouchers obtained do not comply with laws, administrative regulations or the relevant provisions of the taxation department of the State Council. Vouchers that comply with relevant regulations refer to: (1) Payments made to domestic units or individuals, and if the behavior of the unit or individual falls within the scope of business tax or value-added tax collection, the invoice issued by the unit or individual shall be the legal and valid voucher; (2) For administrative fees or government funds paid, the fiscal bills issued shall be used as legal and valid certificates; (3) For payments made to overseas units or individuals, the receipt documents signed by the units or individuals shall be used as legal and valid vouchers. If the authority has any doubts about the receipt documents, it may require it to provide confirmation certificates from overseas notary institutions; (4) Other legal and valid certificates prescribed by the State Administration of Taxation. Travel agencies should note that pre-tax deductions can only be made if they obtain the above-mentioned legal certificates. \x0d\ For example, a travel agency received a tourist group of 40 people in April 2012. The total price obtained (including extra-price expenses) was 80,000 yuan, and it paid 20,000 yuan for accommodation and 13,000 yuan for meals to other units or individuals on behalf of the tourists. , transportation fee of 10,000 yuan, tourist attraction tickets of 24,000 yuan, and travel fee of 6,000 yuan paid to other group tour companies. Among them, 3,000 yuan for meal expenses were ordinary receipts stamped with the hotel's financial seal. \x0d\　Amount of business tax payable=80000-20000-(13000-3000)-10000-24000-6000×5%\x0d\　=10000×5%\x0d\　=500 (yuan)\x0d\　Note: Meal expenses The 3,000 yuan is an ordinary receipt stamped with the hotel's financial seal. It is not a legal invoice. When calculating taxable turnover, it cannot be deducted before tax.