| VAT may be deducted from the visa fee is conducive to outbound travel |
| Hits：2999 AddTime：2020-11-26 15:14:37 |
| With the life of the service industry travel agents, compared with the original payment of business taxes, in the change to pay value-added tax, the tax burden on the impact of geometry? Some travel agencies believe that the camp changed to increase the impact is not to leave the country as the travel agency is generally considered good policy, there are some travel agencies are still in the study. Compared to the change in the tax system, the impact of seasonal tourism prices greater, in the summer travel price is still very high. Influence 1 VAT may be deducted from the visa fee is conducive to outbound travel According to the relevant provisions of the camp changed to increase the reform, the tourism industry"s value-added tax general taxpayer tax rate or set at 6%, while the small scale of the taxpayer"s tax rate is 3%. And after the travel agency business tax rate of 5%. Insiders said, because of the specific details of the operation is not down, tourism related value-added tax invoices matters is not conclusive, it is still hard to say is what specific effects. Tourism in the original business tax system has been as a special kind of being, namely the tourist industry is not like other services, according to the turnover as the amount of tax, but to the total price and other charges deduction for tourists paid to other units or individuals of accommodation, meals, transportation, tourist attractions tickets and payment to the other connected to the tour business travel expenses balance of turnover, which determines is identical to the turnover and the essence of the original value-added tax of simple collection methods. And the camp changed to increase policy, from the definition of the definition of tourism industry sales in the previous statement is not different. Than the original policy added to the project according to the relevant provisions of the new reform of the tax system, the original business tax deductible from the sales of accommodation, meals, transportation fees, fees and payment to other tour business travel expenses project, the new value-added tax deductible in a "visa fees", so that input tax base decreased, and exit tax policy, on outbound travel agency is good news. In order to cope with the camp changed to increase, the company"s internal training and adjustment work has been launched. As a general taxpayer of large travel agencies, although the rate increased from 5% to 6%, but due to the VAT is jiawaishui and occurred in the daily operations of the process of deduction of input tax, the tax base is reduced. Therefore, the tax burden than the camp changed to increase, came to say or decline. Last year, for example, the company generated visa costs, nearly 100 million yuan, which makes a significant reduction in the number of value-added tax calculation base. Influence 2 Domestic and travel around the deduction of the invoice is difficult to obtain the fear of further impact on profits Tourism experts, the study of China"s future will travel branch vice chairman, said the travel agency of the wool interest rate is very low, generally only 3% past charge sales tax when the tax management of travel agency is actually more extensive, relatively simple deduction, camp increased value-added tax management is very strict, increase the difficulty of cost deduction. In addition, tourism enterprises are labor-intensive enterprises, labor costs accounted for a higher proportion of the total cost, generally accounted for about 40%. The human cost is currently unable to produce the input tax deduction. A large travel agency staff also believes that this highlights the travel agency industry is not the core value of the core values of the current situation is not prominent. Existing data show that tourism is associated with more than 100 industries, and provide a variety of elements of the package service travel agencies, may be the above integration, the most obvious areas of integration. On the surface, the travel agency"s turnover is very large, in fact, the real part of their own money but very little, a large part of the hotel, the team, restaurants and other aspects of the collection. With the collection on behalf of the relationship, in accordance with the characteristics of VAT "chain" of the tax, the travel agency to want to change in the camp increased and then realize to reduce the tax burden, it means that, with its existing collection on behalf of the relationship between the link also need to issue special VAT invoices for travel agency deduction, this exactly is very difficult. For example, in the past two years, the total number of travel agencies in the business, the rural tourism, the proportion of suburban tourism rose very fast. And because of the size of the business services and the standardization of farm music, there are very few farm music can be opened to the special invoices for vat. There are travel agencies operating costs in the bulk of the transportation costs are also. Wang Yanhui, President of the association of travel agencies in Shandong Province, said that although the field of transport has been changed since 2012, but the travel agency has not been made for the special VAT invoices to be used for deduction. Director of the Shanghai University of Finance and Economics Department of Tourism Management wrote an article said that the special tourism business leads to more difficult to obtain the input tax deduction certificate. In addition, meals, tickets, "Nongjiale" accommodation costs is tourist reception in the process of travel agency costs, which belongs to the input tax deduction, but in actual operation, the cost of the project very scattered. For example, it is difficult to obtain the farm music and accommodation of special invoices for value-added tax. And the business of outbound business, relates to the visa fee, outside the hotel, outside connected agency bills etc. can only get local bills or receipts, but these are not as input tax deduction certificates. Tickets are groups of tourists in the business transportation vouchers, as the package tour, membership fee is included in the ticket, but tickets are to individual tourists favor and train tickets distributed to visitors in the hands, often difficult to recover. Travel agency generally reflect, if included in the tourism industry "camp to add" should be allowed to copy of train tickets for alternative original train ticket as a financial reimbursement the invoice in the attachment deductible input tax, either to give the train station can also issued invoices for reimbursement certificate authority. consumer |
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