Measures of Shanghai Municipality on Additional Collection of Tourism Development

In order to promote the development of tourism in this Municipality and raise funds for tourism development through multiple channels, these Measures are formulated. Article 2 (Scope of Application)

All foreign-related hotels, guesthouses, hotels (hereinafter referred to as foreign-related hotels) and various travel agencies (hereinafter referred to as travel agencies) within the administrative area of this Municipality shall pay or collect tourism development surcharges according to these measures. Article 3 (Administrative Department)

The municipal finance and taxation departments are responsible for the collection and management of additional tourism development. Article 4 (Tax Standards)

Foreign-related hotels pay a tourism development surcharge at 1.5% of their operating income.

Travel agencies charge customers a tourism development surcharge according to the standard of per person 1 yuan. Article 5 (Charged Bills)

Where the surcharge for tourism development is charged, the receipt shall be issued by the municipal finance department. Article 6 (Payment and Transfer)

In accordance with the provisions of these measures, foreign-related hotels or travel agencies that should pay and collect tourism development surcharges should pay or remit the tourism development surcharges to the tax authorities in full while paying taxes on a monthly basis.

The tax authorities shall transfer the tourism development surcharge collected to the municipal financial special account within 15 days. Article 7 (Utilization of Additional Tourism Development)

Tourism development surcharge should be used to develop tourism in this city.

The additional use of tourism development is proposed by the municipal tourism administrative department. With the approval of the municipal tourism development leading group, the municipal finance department will timely allocate funds to relevant departments or institutions. Article 8 (Compulsory Measures)

Foreign-related hotels and travel agencies fail to pay or remit the tourism development surcharge in accordance with the provisions of the present Measures. In addition to ordering them to pay and remit the surcharge in full within a time limit, the tax authorities will impose a late fee of 2‰ on a daily basis from the date of delay. Article 9 (Suspension of execution of relevant documents)

As of the date of implementation of these Measures, the documents on additional service fees for foreign-related hotels formulated by the Municipal Tourism Bureau, the Municipal Finance Bureau, the Municipal Price Bureau and other relevant departments shall be stopped. Article 10 (Application Interpretation Department)

The specific application of these Measures shall be interpreted by the Municipal Finance Bureau in conjunction with the Municipal Price Bureau, the Municipal Tourism Bureau and the Municipal Local Taxation Bureau. Article 11 (Formulation of Detailed Rules for Implementation)

The Municipal Finance Bureau, the Municipal Tourism Bureau and the Municipal Local Taxation Bureau may formulate detailed implementation rules according to these measures. Article 12 (Implementation Date)

These Measures shall come into force as of the date of promulgation.