What taxes are paid in the tourism industry?

1. What taxes (fees) should be paid by the tourism industry?

(1) Business tax. According to the "Interim Regulations of the People's Republic of China on Business Tax" and its implementation details and the State Administration of Taxation Guoshuifa [1994] No. 149, the income obtained from the tourism industry belongs to business tax

The applicable tax rate for the "service industry" tax item is 5%, and the tax calculation basis is as follows:

For tourism business, the total charges minus food and beverages paid to other units for tourists are The balance after accommodation and transportation expenses is the turnover; if a tourism enterprise organizes tourists to travel at home and abroad, and other tourism enterprises take over the group, the total tourism expenses will be deducted from the

The balance after paying the travel expenses to the group company is the turnover.

(2) Urban maintenance and construction tax and education surcharge. According to the "Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax" and the relevant regulations of the State Council on the collection of education surcharges, the tourism industry should pay business tax at the same time. Pay the urban maintenance and construction tax and education surcharge together.

The basis for calculating urban maintenance and construction tax and education surcharge is the actual business tax

paid by taxpayers in the tourism industry. The urban maintenance and construction tax rate is determined according to the region where the taxpayer is located, 7% in urban areas, 5% in counties and towns, and 1% in other non-urban areas, counties, and towns; education fees are surcharged The rate is 3%.

(3) Corporate income tax. Travel agencies, travel companies and other tourism enterprises engaged in tourism business shall pay corporate income tax in accordance with the provisions of the "Provisional Regulations of the People's Republic of China on Enterprise Income Tax" and its implementation rules.

However, in order to support and encourage the development of the tourism industry, the state has granted

a certain period of preferential tax policies to newly established tourism enterprises or operating units with independent accounting, that is, from the time of their opening. Starting from the date of filing, with the approval of the competent tax authority, the income tax can be reduced or exempted for one year (Caishuizi [1994] No. 001).

The basis for calculating tourism corporate income tax is the taxable income from the tourism industry. The balance after the total operating income and non-operating income of the tourism industry in each tax year is deducted (with the approval of the tax authorities) the various expenses and expenses that are allowed to be deducted. Taxable income.

The corporate income tax rate is 33%, and two levels of caring tax rates are applicable at the same time, that is, for enterprises with annual taxable income

less than 30,000 yuan (including 30,000 yuan) , the corporate income tax is temporarily reduced to 18%; for enterprises with annual taxable income of more than 30,000 yuan and less than 100,000 yuan (inclusive of 100,000 yuan), the corporate income tax is temporarily reduced to 27%

Corporate income tax is levied at a rate of %.

2. How to calculate the taxes (fees) payable by the tourism industry

The calculation formula for the taxes (fees) payable by the tourism industry is as follows:

Business tax amount = business Amount × tax rate

Urban maintenance and construction tax amount = business tax amount × tax rate

Education fee surcharge = business tax amount × surcharge rate

Corporate income tax = taxable income ×Tax rate

In order to facilitate tourism taxpayers to master the calculation method and calculate the tax payable (fees) by themselves, the calculation is as follows

as an example.

Example: A travel company organizes a 30-person tour group from Wuhan to Zhuhai, Shenzhen and other places for 10 days.

Food and accommodation are included, and transportation, tickets and other expenses are included. Each person is charged a travel fee of 3,000 yuan. After the tour is over,

settlement will be carried out. Each tourist will pay 400 yuan for room, 500 yuan for meals, 8

traffic, ticket fees and other expenses. 400 yuan. Try to calculate the taxes (fees) the company should pay for organizing this trip.

(The company is still within the period of enjoying preferential corporate income tax)

Answer: (1) Business tax payable

①Applicable tax rate: service industry 5%;

②Taxable turnover=3000×30-(405080400)

×30=27,000 (yuan)

③Business tax payable Amount of tax = 27,000 × 5% = 1350 (yuan)

(2) Amount of urban construction tax payable = 1350 × 7% = 94.5 (yuan)

(3) Educational surcharge payable = 1350 × 3% = 40.5 (yuan)

(4) The company organized this trip ***The tax payable is: 1350 yuan + 94.5 yuan + 40.

5 yuan = 1,485 yuan

3. How to declare and pay the taxes (fees) payable in the tourism industry

(1) Place of declaration and tax payment. According to the tax law and relevant regulations, taxpayers in the tourism industry who provide taxable services shall declare and pay business tax to the local tax authorities in charge of the place where the taxable services occur; corporate income tax shall be paid by the taxpayer The person shall pay to the competent tax authority in the place where he/she is located; the place where the urban construction tax and education fee surcharge is declared and paid depends on the place where the business tax is declared and paid.

(2) Tax payment (fee) deadline.

1. The tax law stipulates that the tax payment period for business tax is five days, ten days, fifteen days or one month.

The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer;

If the tax payment cannot be made according to a fixed period, the tax payment may be made on a one-by-one basis. If a taxpayer pays taxes in one period of one month, he or she shall file tax returns within ten days from the expiration date; if the taxpayer pays taxes in one period of five, ten or fifteen days, the taxpayer shall file tax returns in one period of five, ten or fifteen days from the expiration date of the period.

Prepay tax within five days from the first day of the next month, declare tax within ten days from the first day of the next month and settle the tax payable for the previous month.

2. The payment deadlines for urban construction tax and education surcharge are similar to business tax.

3. The "Interim Regulations of the People's Republic of China on Enterprise Income Tax" and its implementation rules stipulate that enterprise income tax is calculated annually and paid in advance on a monthly or quarterly basis. Prepayment shall be made within 15 days after the end of the month or quarter, and the final payment shall be made within 4 months after the end of the year. Any excess will be refunded or compensated. If a tourism taxpayer opens business in the middle of a tax year; or

or due to mergers, closures, etc., the actual operating period of the tax year is less than 12 months, it shall be treated as such

The actual operating period is one tax year. When a taxpayer liquidates, the liquidation period shall be regarded as a tax year.

(3) Tax payment procedures

1. Taxpayers in the tourism industry should go to the local tax authorities where they are located to handle tax registration in accordance with the relevant provisions of the Tax Collection and Administration Law of the People's Republic of China.

2. Taxpayers should calculate the (pre)payable corporate income tax on a quarterly basis based on the calculation methods introduced above, and calculate the payable business tax, urban maintenance and construction tax, and education surcharge on a monthly (times) basis.

3. Taxpayers should submit prepayment income tax returns and accounting statements to the local competent tax authorities within 15 days after the end of the month or quarter, and submit to them within 45 days after the end of the year (or actual operating period). All

local competent tax authorities shall submit income tax returns and final accounting statements, and prepay and settle taxes in accordance with regulations;

Within ten days from the expiration of the tax period Submit financial accounting statements and relevant information, and declare and pay business tax, urban maintenance and construction tax and education surcharge to the competent local tax authorities.