Group 1 - The article discusses the implementation of the pilot program for the transition from business tax to value-added tax (VAT) in the tourism service sector, allowing taxpayers to calculate sales revenue based on the net amount after deducting certain expenses [2] - Taxpayers providing tourism services can choose to calculate their sales revenue by deducting accommodation, dining, transportation, visa, ticket fees, and other related costs from the total amount received [2] - The article emphasizes that taxpayers opting for this calculation method cannot issue special VAT invoices for the deducted expenses but can issue regular invoices instead [2] Group 2 - The article outlines the process for issuing blue invoices through the electronic tax bureau, including steps for logging in and selecting the appropriate invoice type [4][6] - It provides a detailed guide on how to fill in the necessary information for issuing invoices, including the selection of project names and automatic prompts for deductible items [6] - The article also mentions the importance of submitting tax source information for property and behavior taxes through the electronic tax bureau [16][18]
山西：旅游服务差额征税如何开票？操作步骤
蓝色柳林财税室·2025-12-02 01:51