Can tourism services be deducted from input tax?

Tourism services can be deducted from the input tax. Since April 1, 219, general taxpayers of value-added tax have purchased domestic passenger transportation services, and their input tax can be deducted from the output tax. When the pilot taxpayers provide tourism services, they can choose the total price and extra-price expenses obtained, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other tour companies from the buyers of tourism services, as the sales volume.

II. Analysis

Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing and repair services, services, intangible assets or real estate. Input tax refers to the value-added tax paid for the purchase of goods or taxable services in the current period. In enterprise calculation, the value-added tax payable is the number after the output tax is deducted from the input tax. Therefore, the input tax amount is directly related to the tax amount.

3. What items does the tourism service include

1. Providing tickets for tourists and telling them how to use them;

2. Let tourists quickly and effectively find the places they want to go and the scenic spots they want to see in the scenic spot;

3. Tell tourists where it is safe and where it is dangerous. Ensure the personal safety of tourists;

4. Explain the culture of the scenic spot to tourists. Let tourists feel the charm of the scenic spot;

5. Meet the needs of tourists in terms of diet and rest in the scenic spot;

6. Tourists' demand for taking pictures and taking souvenirs;

7. When tourists encounter special circumstances, they can get help from service personnel in time.