I. Taxation of tourism projects
Tourism refers to the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists. The income obtained by units and individuals from operating ropeways in tourist attractions shall be taxed according to the "service industry-tourism" project.
If a tourism enterprise organizes a tour group to travel inside and outside People's Republic of China (PRC), and other tourism enterprises take over the tour group overseas, the turnover shall be the balance of the total tour fee minus the tour fee paid to the tour group enterprise.
Where a tourism enterprise organizes a tour group to travel within the territory of China, the turnover shall be the balance of all the travel expenses collected after deducting the accommodation fees, meals, transportation fees, tickets or travel expenses paid to other package travel enterprises for tourists.
Second, the tourism tax planning options
Tourism enterprises should pay attention to the special provisions of the business tax law on the determination of business amount in tax-saving planning, and calculate the turnover reasonably according to law. If a tourism enterprise organizes a tour group to travel inside and outside People's Republic of China (PRC), it will be replaced by other tourism enterprises to take the tour group abroad, and the turnover is the balance after deducting the travel expenses paid to the tour group enterprise.
**M Travel Agency put an advertisement on TV station to organize a trip to Thailand at a price of 8,000 yuan per person, and the travel agency in Thailand entrusted the Thailand office of China F Foreign Trade Company. This is: **M Travel Agency pays 1 000 yuan to each learning service agency in Thailand and 500 yuan to everyone in the office of Company F, but in fact, the special relationship between these two payments has never happened, because a learning service agency in Thailand organized a delegation to travel to China, so **M Travel Agency is going to provide free travel services introduced by the learning service agency in Thailand, while the office of Company F in Thailand actually has a free exchange venue through family members participating in tour groups.
Business tax should be paid for this group tour: turnover: 8000*500=400 (ten thousand yuan); Taxable amount: 400*5%=20 (ten thousand yuan); After expanding the cost tax avoidance, calculate the tax payment; Turnover: (8000- 1500)*500=325 (ten thousand yuan); Tax paid: 325*5%= 16.25 (ten thousand yuan); The difference between the tax paid and the tax payable is 37500 yuan.
Three. Place of declaration and tax payment
According to the provisions of the tax law and relevant laws and regulations, tourism taxpayers should declare and pay business tax to the competent tax authorities where taxable services occur; Enterprise income tax shall be paid by taxpayers to the local competent tax authorities; The additional declaration and payment place of urban construction tax and education fee depends on the declaration and payment place of business tax.
Fourth, the tax payment period.
The tax period of 1. business tax is 5 days, 10 days, 15 days, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If a taxpayer takes 1 month or 1 quarter as a tax payment period, it shall file a tax return within 15 days from the expiration date; If the tax period falls on 5th, 10 or 15, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared within 5 days from 1 the following month.
2. The payment period of urban construction tax and education surcharge shall be compared with business tax.
3. Enterprise income tax shall be paid in advance on a monthly or quarterly basis. The enterprise shall, within 15 days after the end of the month or quarter, submit the tax return for prepayment of enterprise income tax to the tax authorities, and pay taxes in advance. The enterprise shall, within 5 months after the end of the year, submit the annual enterprise income tax return to the tax authorities, and make final settlement of the corresponding tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.
Verb (abbreviation of verb) tax payment procedure
1. Taxpayers in the tourism industry shall go through the tax registration with the local tax authorities in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
2 taxpayers shall calculate the payable enterprise income tax on a quarterly basis, and calculate the payable business tax, urban maintenance and construction tax and education surcharge on a monthly basis (times).
3. Taxpayers should pay income tax returns and accounting statements in advance to the local competent tax authorities within 0/5 days after the end of the month or quarter, and submit income tax returns and final accounting statements to the local competent tax authorities within 45 days after the end of the year (or actual operating period), and pay taxes in advance according to regulations; Submit financial and accounting statements and relevant materials within 10 days from the date of tax expiration, and report and pay business tax, urban maintenance and construction tax and education surcharge to the competent local tax authorities.
The tax risk of intransitive verb tourism
The tax basis of tourism business tax is that travel agencies organize tour groups to travel in China. Taxable turnover is the balance of the collected travel expenses MINUS the expenses paid to other units for tourists, such as room fees, meals, transportation fees, tickets and so on. Deductible room and meal expenses refer to the accommodation and meal expenses actually paid by tourists to other units during the tour. In the actual tax declaration, travel agencies often equate operating costs with business tax deduction items, and expand business tax deduction items at will. For example, the daily entertainment expenses of the unit, the transportation expenses of the tour guide, telephone charges, subsidies, travel bags, hats, souvenirs, etc. As a deduction item, it is deducted before tax to reduce taxable turnover.
[Example] When inspecting a travel agency, inspectors found that its planning department would hold some large-scale tourism product promotion conferences in high-end hotels from time to time, but its book operating expenses did not reflect a lot of promotion expenses, and the agency's business entertainment expenses were neither too much nor too little, just reaching the pre-tax income tax standard. After reviewing its original vouchers, it was found that the agency mixed most of the promotion expenses and daily entertainment expenses into the cost of tourism business to deduct taxable turnover.
I hereby remind travel agencies to pay attention to tax risks. The expenses incurred by tourism enterprises in providing catering, accommodation and transportation services for passengers by using their own means of transportation and accommodation facilities shall not be deducted from the project amount. Expenses that tourism enterprises should bear for managing and organizing business activities, such as driver's salary subsidies, tour guide's salary subsidies, staff travel expenses, social entertainment expenses, tourism management fees, car rental fees, car repair fees, bridge crossing fees, fuel costs, loading and unloading transportation fees, insurance fees, advertising fees, escort fees, etc. Travel liability insurance paid in the name of the travel agency, travel bags (hats) purchased by the travel agency for tourists, mineral water, and accompanying tour guides throughout the journey. Tourism and service industries have a wide range of tax items. A slight mistake may lead to tax evasion.