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]

Group 1 - The article discusses whether late payment penalties for withholding and remitting employee income tax can be deducted from the taxable income of enterprises [1][4] - According to the Corporate Income Tax Law of the People's Republic of China, certain expenditures are not deductible when calculating taxable income, including tax penalties and late fees [4] - Specifically, late payment penalties incurred by enterprises for withholding and remitting employee income tax are not deductible from corporate income tax [4]