What is the income tax rate for tourism enterprises?

The income tax rate for tourism enterprises is as follows:

1. Business tax rate: calculated as 5% of income.

2. Urban construction tax rate: calculated based on business tax. If you are in an urban area, the tax rate is 7%; if you are in a county, town, or town, the tax rate is 5%; if you are not in an urban area, county, or town, the tax rate is 1%

3. Education surcharge: According to business tax 3% calculation.

4. Stamp duty:

(1) For property leasing contracts, warehousing and custody contracts, and property insurance contracts, the applicable tax rate is one thousandth;

(2 ) The tax rate is 5/10,000 for processing contract, construction project survey and design contract, freight transportation contract, and property transfer document;

(3) Purchase and sales contract, construction and installation project contract, and technology contract, the tax rate is

(4) For loan contracts, the tax rate is 0.5/10,000;

(5) For account books recording funds, the tax rate shall be as "paid-in capital" " and "Capital Reserve" will be decaled at a fixed amount of five yuan per item;

(6) Business account books, rights, and licenses will be decaled at a fixed amount of five yuan.

The advantages of tourism corporate income tax are as follows:

1. Promote the development of tourism: The preferential policies of tourism corporate income tax can reduce the tax burden of enterprises, increase their profit margins, thereby motivating enterprises Increase investment and development in the tourism industry and promote the sustainable development of the tourism industry.

2. Increase employment opportunities: The development of tourism can drive the development of related industries, such as catering, transportation, retail, etc., thereby creating more employment opportunities and easing employment pressure.

3. Enhance international competitiveness: By reducing the income tax rate of tourism enterprises, the cost of enterprises can be reduced and the profitability of enterprises can be improved, thereby enhancing the international competitiveness of enterprises and attracting more foreign investment and advanced technology. Enter the Chinese market.

4. Promote economic structural adjustment: Tourism is a green industry with great development potential and market prospects. By reducing the tourism corporate income tax rate, the optimization and adjustment of the economic structure can be promoted and the sustainable development of the economy can be promoted.

5. Increase fiscal revenue: Although lowering the tourism corporate income tax rate will reduce a certain amount of fiscal revenue, in the long run, the development of the tourism industry can drive more consumption and economic growth, thus increasing the government’s fiscal revenue.

To sum up, the income tax rate for tourism enterprises is determined based on various factors such as the size and type of the enterprise, as well as policies and regulations. Different tax rate settings have an important impact on the development and tax planning of enterprises. Therefore, enterprises should pay attention to relevant tax law regulations and policy developments during their operations in order to better reduce tax costs and improve profitability.

Legal basis:

"Enterprise Income Tax Law of the People's Republic of China"

Article 22

Enterprise's The taxable amount is the balance after multiplying the taxable income by the applicable tax rate and deducting the tax reductions and credits in accordance with the provisions of this Law on tax preferences.

Article 23

The amount of income tax paid overseas for the following income obtained by an enterprise can be deducted from its current tax payable, and the credit limit is the income The amount of tax payable calculated in accordance with the provisions of this law; the portion exceeding the credit limit can be offset in the next five years by using the annual tax credit limit to offset the tax deductible for that year:

( 1) Taxable income of resident enterprises derived from sources outside China;

(2) Non-resident enterprises establish institutions and places in China and obtain taxes that occur outside China but are actually connected with such institutions and places. tax income.