How should tourism income be calculated?

Tickets, hotels, consumption in scenic spots, and collection of travel fees are all tourism revenue.

In accordance with the "Interim Regulations of the People's Republic of China and the State Business Tax" and its implementation rules, if a tourism enterprise organizes a tour group to travel within China, the tourism fee collected shall be reduced by the amount paid to other tourists on behalf of the tourist. The balance after the unit's accommodation, meals, transportation, tickets and other paid expenses are the turnover;

Organize tour groups to travel outside China. If the group is picked up by another tourism enterprise overseas, the balance of the total travel expenses minus the travel fee paid to the overseas group-picking enterprise shall be the turnover. The applicable tax rate is 5%.

Extended information:

The taxable scope of business tax can be summarized as: taxable services provided within the territory of the People's Republic of China, transfer of intangible assets, and sale of real estate.

Within the territory of the People's Republic of China refers to:

(1) Units or individuals that provide or receive taxable services are within the territory;

( 2) The recipient unit or individual of the transferred intangible assets (excluding land use rights) is within the territory;

(3) The land for which the land use rights are transferred or leased is within the territory;

(4) The real estate sold or leased is within the country.

However, according to the relevant provisions of Caishui [2009] No. 111, "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Exemption Policies for the Purchase and Sale of Personal Financial Products, etc." Domestic) entities or individuals providing services in the construction industry, culture and sports industry (except broadcasting) outside the People's Republic of China (hereinafter referred to as "overseas") are temporarily exempt from business tax.

For the cultural and sports industry (except broadcasting), entertainment industry, hotel industry, catering industry, warehousing industry in the service industry provided by overseas units or individuals to domestic units or individuals, as well as in other service industries No business tax is levied on bathing, haircut, washing and dyeing, mounting, transcribing, engraving, photocopying, and packaging services.

Baidu Encyclopedia-Business Tax