旅游服务增值税差额征税政策要点

Core Viewpoint - The article discusses the tax regulations and deductions applicable to tourism service providers in China, focusing on the calculation of taxable amounts and the requirements for valid deduction claims. Group 1: Tax Calculation and Deduction - The taxable amount is calculated as (Total Price - Deductible Expenses) ÷ (1 + Applicable Tax Rate) × Applicable Tax Rate [5] - Small-scale taxpayers apply a 3% collection rate, which is reduced to 1% until 2027, while general taxpayers apply a 6% tax rate [5] - Deductible expenses include accommodation, meals, and transportation costs, which must be supported by valid documentation [4][5] Group 2: Invoicing and Reporting - Invoicing can be done in two ways: full invoicing based on total price or differential invoicing with a note indicating "Tourism Service Differential Taxation" [6][7] - Small-scale taxpayers must report deductible amounts in the VAT tax return under the "Service Deduction Items" section, while general taxpayers must fill out the relevant supplementary materials [7][8] Group 3: Compliance Requirements - All deductible expenses must have valid proof; expenses without documentation cannot be deducted [9] - Duplicate deductions are not allowed; any input tax already deducted cannot be claimed again [9]