The issue of expenses in the travel agency s income statement

1. According to the notice of the State Administration of Taxation on several policy issues of business tax (Cai Shui [2003] No. 16), if a tourism enterprise organizes a tour group to travel within China, the balance of the total tourism fee collected minus the room fee, meal fee, transportation, ticket fee paid to other units on behalf of the tourist or the travel fee paid to other tour enterprises shall be the turnover.

However, invoicing is issued in full amount.

2. Room charges, meals, transportation, tickets paid to other units or travel fees paid to other tour companies can be used as operating costs. As for the expenses that belong to the company, such as the salaries of the company's employees, they should be accounted for according to the management expenses or operating expenses.

3. Regarding the listing and expenditure of operating expenses, the details are more complicated, you can refer to the provisions on expense deduction in the "Regulations for the Implementation of the Enterprise Income Tax Law". As for other provisions on tax rates, fees, etc., the Enterprise Income Tax Law has very detailed provisions. It's hard to go into detail here.

4. The time of tax adjustment is made when the income tax is settled in the annual final settlement, which is generally around April of the following year.

Question one. The basis for calculating business tax is the amount issued in the invoice.

Question two. All expenses are not limited, but if they exceed a certain percentage, tax adjustments must be made when calculating income tax, such as business entertainment expenses, personal ** expenses, etc.

Question three. Income tax = profit for the year * income tax rate 25%.

The amount after deducting all expense items (main business income + other business income + non-operating income + investment income) is used (main business income + other business income + investment income) * 25%.

If there is a single expense such as business entertainment expenses that exceeds the prescribed regulations, it cannot be taxed.

Question four. 1.The corporate income tax rate is 25%.

2.Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20% (qualified small and low-profit enterprises refer to enterprises engaged in industries that are not restricted and prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. )。

3.High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

Question five. About qualification.

1.Business entertainment expenses shall be deducted before tax according to 60% of the actual expenditure, but shall not exceed 5/1000 of the main business income, and the excess part shall not be deducted.

2.The standard of pre-tax expenditure of advertising and publicity expenses is 15% of income (more than the proportion cannot be pre-taxed).

3.Fines for illegal operations shall not be paid before tax.

4.**The fee can be fully paid before tax (according to the limit stipulated by the local tax bureau, the individual income tax calculated and paid is also different, and only the individual income tax is involved).

Question six. The excess amount can be settled within the current year, but it cannot be carried forward to the next year in December.

Business tax is calculated on the basis of the amount of the invoice.

Profit for the year = operating income - operating costs - operating expenses - administrative expenses - financial expenses + non-operating income - non-operating expenses.

Income tax = profit for the year * income tax rate 25%.

The Accounting Law stipulates operating costs, operating expenses, management expenses, financial expenses, non-operating expenses, and non-operating income.

The business tax is paid according to the difference, deducting fares, tickets, meals, etc. It's not a cost of doing business... The specific details of the business tax regulations are clear.

The rest of the provisions are not specifically required. Same as any other business.

In order to continuously, systematically, and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and to determine in advance the names of the items for classified accounting and to stipulate their accounting contents. This kind of project that classifies and accounts for the specific content of accounting elements is called an accounting account.

Accounting statements are the main part of the financial report of the enterprise, and the main means for the enterprise to transmit accounting information to the outside world, and the accounting statement is prepared regularly according to the daily accounting data. A summary written document that comprehensively reflects the financial status of an enterprise on a specific date and the operating results and cash flow of an accounting period. It is the main part of the financial report of the enterprise and the main means for the enterprise to transmit accounting information to the outside world.

The current accounting statement is a systematic report file prepared by the accounting personnel of an enterprise according to the accounting records of a certain period (such as monthly, quarterly, and yearly) in accordance with the established format and type. With the expansion of business activities, the users of accounting statements have an increasing demand for accounting information, and the information provided by only a few accounting statements can no longer meet or directly meet their needs, so it is necessary to provide more information through notes and explanations other than the statements.

The balance sheet (thebalancesheet), also known as the statement of financial position, represents the financial position of the enterprise at a certain date (usually at the end of each accounting period) (that is, the status of assets, liabilities and owners' equity) of the main accounting statement, the balance sheet uses the principle of accounting balance to divide the assets, liabilities and shareholders' equity transactions that comply with accounting principles into two major blocks: "assets" and "liabilities and shareholders' equity". Based on the static business situation on a specific date, it is condensed into a single report. In addition to the internal error removal, business direction, and prevention of malpractice, its report function can also allow all readers to understand the business status of the enterprise in the shortest time.

Follow the prompts to complete the installation and use it permanently.

In general, travel agencies travel groups include food, accommodation, travel, shopping and entertainment; The cost of attractions is generally included in the total fee, and you need to pay out of pocket for shopping during the trip, especially pay attention to it, and the tour guide relies on this rebate.

Tickets to attractions? If you don't go to expensive attractions, you will pay for your own projects.

Tourism is known as a sunrise industry, with the rapid development of China's economy and the improvement of people's living standards, the scale of the travel agency industry continues to expand, the number of employees is increasing, and the demand for travel agency accounting talents has also grown sharply. There are a considerable number of travel agency accountants or those who are ready to engage in travel agency accounting work, hoping to have a complete and comprehensive system of travel agency accounting real accounts, to help them understand and master the bookkeeping skills and methods of travel agency accounting as soon as possible, so as to be competent in daily work and provide business level. It is in this context that the Pearl River Delta Accounting Network exclusively launched this set of tourism (travel agency) company accounting simulation training (three consecutive months of accounting).

It stands to reason that the information of the tourism bureau belongs to the superficial view, so the credibility is not high, at least our profit is very low, I don't know how the tourism bureau calculates it for us very high, it can be seen from the tax that our tax is about 3/1000.

According to the current regulations on the division of finance and taxation industries, the financial statements of travel agencies use (assuming you are a company in Shanghai) [monthly accounting statements of tourism and catering service enterprises in Shanghai], including:

1) Balance sheet

2) Income statement

3) Service industry business tax returns

4) Business tax turnover deduction item schedule

5) Withholding individual income tax report form.

6) Monthly (quarterly) prepayment return of enterprise income tax.

This is external, internally, it is the internal report of other management needs stipulated by your company or the superior company, such as the cost and expense statement, the operating income and expenditure statement, etc., which cannot be listed here.

In addition to generic financial statements, management reports need to be designed according to your company's needs.