How to calculate tourism income

Hello, my answer to your question is that the calculation method of tourism income is: 1. If a taxpayer is engaged in tourism business, the entire price and extra-price expenses obtained shall be deducted. The balance after tourists pay accommodation fees, meals, transportation fees, tourist attraction tickets and travel fees paid to other group tour companies to other units or individuals is the turnover. 2. A 5% business tax is levied according to the advertising service industry category. The scope of taxation for advertising service industry: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising business and other service industries. 3. Tourism, internationally known as the tourism industry, is a comprehensive industry that relies on tourism resources and facilities to specialize or mainly engage in soliciting, receiving tourists, and providing them with six links: transportation, sightseeing, accommodation, catering, shopping, and entertainment. . The tourism business must be composed of three parts: tourism, transportation and passenger transportation, and the accommodation industry represented by hotels. They are the three pillars of the tourism industry.