The method of calculating the contribution of tourism to fiscal revenue

Tickets, hotels, in-attraction consumption, and tourism fees are all part of the tourism industry's income.

In accordance with the provisions of the Provisional Regulations of the People's Republic of China on Business Tax and its implementation rules, if a tourism enterprise organizes a tour group to travel within the territory of China, the balance of the tourism fee collected minus the accommodation fee, meal fee, transportation, ticket and other payment expenses paid to other units on behalf of the tourist shall be the turnover;

Organize tours outside of China. If the group is picked up by another tourism enterprise outside the country, the balance of the whole journey fee minus the travel fee paid to the overseas tour enterprise shall be the turnover. The applicable tax rate is 5.

Summary. In addition to increasing investment in tourism construction, tax reduction, deferred payment of taxes and fees, financial support, etc. Most provinces and cities have provided direct financial subsidies to cultural and tourism enterprises with operating difficulties or leading enterprises, so that tourism support can be truly implemented and implemented.

For example, Jilin Province focuses on the support of ice and snow tourism enterprises, in addition to giving a one-time subsidy of up to 2 million yuan to ski resorts, it also gives a one-time subsidy of up to 800,000 yuan to ice and snow tourism scenic spots;

Zhejiang Province will allocate 100 million yuan from the special fund for cultural and tourism development at the provincial level as a bail-out and assistance fund;

The Beijing Municipal Government has directly invested 100 million yuan to subsidize travel agencies, star-rated hotels, rural homestays and other businesses in the region to support tourism enterprises to cope with the epidemic and tide over the difficulties;

Hunan Province has made overall arrangements of 200 million yuan from the provincial special funds for culture and tourism, and has given targeted support to the cultural and tourism industries that have been severely affected by the epidemic through various methods such as financial incentives and subsidies and increasing the purchase of services.

Up to now, some provinces and cities have summarized the financial subsidies for the tourism industry affected by the epidemic as follows:

What is the financial investment in the tourism economy called?

The term financial investment in the tourism economy is public financial investment, and the subdivision is the investment of public finance in tourism.

So how to find out a provincial financial investment in tourism?

Summary and interpretation of the 2020 provincial and municipal tourism financial subsidy policies.

In addition to increasing investment in tourism construction, tax reduction, deferred tax payment, financial support, etc. Most provinces and cities have provided direct financial subsidies to cultural and tourism enterprises with operating difficulties or leading enterprises, so that tourism support can be truly implemented and implemented. For example, Jilin Province focuses on the support of ice and snow tourism enterprises, in addition to giving a one-time subsidy of up to 2 million yuan to ski resorts, it also gives a one-time subsidy of up to 800,000 yuan to ice and snow tourism scenic spots; Zhejiang Province will allocate 100 million yuan from the special fund for cultural and tourism development at the provincial level as a bail-out and assistance fund; The Beijing Municipal Government has directly invested 100 million yuan to subsidize travel agencies, star-rated hotels, rural homestays and other businesses in the region to support tourism enterprises to cope with the epidemic and tide over the difficulties; Hunan Province has made overall arrangements of 200 million yuan from the provincial special funds for culture and tourism, and has given targeted support to the cultural and tourism industries that have been severely affected by the epidemic through various methods such as financial incentives and subsidies and increasing the purchase of services.

Up to now, some provinces and cities have summarized the financial subsidies for the tourism industry affected by the epidemic as follows:

I searched, and it was probably only until the public finance was gone.

Hello, to the question you asked, my answer is, The revenue from the tourism industry is calculated as:

1. If a taxpayer engages in tourism business, the balance of all the prices and off-price expenses obtained by the taxpayer after deducting the accommodation expenses, meal expenses, transportation expenses, tickets to tourist attractions and travel fees paid to other groups or individuals on behalf of tourists and other tour enterprises shall be the turnover.

2. A 5% business tax will be levied on the advertising service industry. Scope of collection of advertising services: ** industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising business and other service industries.

3. Tourism, known as the tourism industry in the world, is a comprehensive industry that specializes in soliciting, receiving tourists, and providing transportation, sightseeing, accommodation, catering, shopping, and entertainment by virtue of tourism resources and facilities. The tourism business should be composed of three parts: tourism, transportation and passenger transportation, and the accommodation industry represented by hotels.

They are the three pillars of tourism.

The balance of all the prices and off-price expenses obtained after deducting the accommodation fees, meal expenses, transportation expenses, tourist attraction tickets and travel fees paid to other group tour enterprises on behalf of tourists is the operating income.

Revenue should be calculated as the balance of the total price received minus the fees paid on behalf of the customer.

It depends on what you want to do, there are hotels, hostels, tour guides, and tourism products, depending on the specific situation, your question is too general.

It should be income.

And then multiply it by the local surtax rate, but the surtax rate is different in each place, so you have to know the tax rate specifically and multiply it.