How to calculate the income tax of tourism enterprises

The calculation of tourism enterprise income tax involves many factors, including operating income, cost, pre-tax profit and so on. The specific calculation formula is: taxable income = operating income-operating costs-taxes-period expenses. On this basis, the income tax payable is calculated according to the enterprise income tax rate.

I. Calculation of taxable income

Taxable income is the basis of calculating enterprise income tax, and its calculation formula is: taxable income = operating income-operating cost-tax and additional-period expenses. Among them, operating income refers to the total income obtained by enterprises providing tourism services; Operating cost refers to the direct expenses incurred by enterprises in the process of providing tourism services; Taxes and surcharges refer to taxes and surcharges payable by enterprises; Period expenses include management expenses, sales expenses and financial expenses.

Second, determine the corporate income tax rate.

The enterprise income tax rate varies according to national policies and enterprise types. Generally speaking, the preferential tax rate of 20% is applicable to qualified small-scale low-profit enterprises, and the tax rate of 15% is applicable to high-tech enterprises supported by the state. For enterprises that do not meet the requirements of small-scale low-profit enterprises or high-tech enterprises, the general tax rate of 25% is applicable.

Iii. Calculation of income tax payable

After determining the taxable income and income tax rate, the income tax payable can be calculated. The specific calculation formula is: payable income tax = taxable income x enterprise income tax rate. For example, if the taxable income of a tourism enterprise is 6,543,800 yuan and the income tax rate is 20%, the income tax payable by the enterprise is 200,000 yuan.

To sum up:

The calculation of tourism enterprise income tax involves the accounting of operating income, costs, taxes, surcharges and period expenses, and the determination of income tax rate according to relevant tax policies. The correct calculation method can ensure that enterprises comply with tax laws and regulations, pay taxes in time and avoid tax risks. At the same time, understanding and mastering tax policies will also help enterprises to make reasonable tax planning, reduce tax costs and improve economic benefits.

Legal basis:

Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "In the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law."

Article 2 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "Enterprises are divided into resident enterprises and non-resident enterprises. Resident enterprises mentioned in this Law refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established in accordance with the laws of foreign countries (regions), whose actual management institution is not in China, but has institutions and places in China, or has no institutions and places in China, but has income from China. "