Agency tax rate in March 2022

Changes of travel agency tax revenue after the reform of the camp;

1, the travel agency will be audited according to the business scale of 515,000 yuan.

As a general taxpayer of value-added tax, the value-added tax rate is 6%, and with the addition of 10%, the superficial tax rate is raised from 5.5% to over 6.6%.

2. Travel agencies can choose the difference between income and cost.

The calculated tax amount is the same as the previous business tax, except that the travel agency can only issue ordinary VAT invoices and cannot issue VAT input invoices.

3. The cost of travel agency is integrated with the cost of previous business tax.

Samples, including overseas receptions, can still be deducted from income, which also increases the cost of visa fees. Now the cost items are accommodation, catering, transportation, visa fees, ticket fees and travel expenses paid to other travel companies, which expands the scope of deductible costs for travel agencies.

4. The special VAT amount of general VAT taxpayers has been increased.

Invoice items can be deducted, such as special invoices for business travel and accommodation, advertising, store decoration, property management, water and electricity rent and office supplies. , which can be used to deduct the input tax and the output tax calculated after deducting the cost.