Core Viewpoint - The article discusses the correct method for calculating the sales amount for tourism services, emphasizing the importance of deducting certain expenses from the total revenue to determine the taxable amount for VAT purposes [5][8]. Group 1: Sales Calculation Method - The correct sales amount calculation for tourism services involves subtracting expenses paid on behalf of tourists (such as accommodation, meals, transportation, tickets) from the total tour fee collected [5][8]. - For example, if a company earns a total tourism revenue of 600,000 yuan, with expenses of 135,000 yuan for accommodation, 60,000 yuan for meals, 40,000 yuan for transportation, and 120,000 yuan for tickets, the taxable sales amount would be calculated as (600,000 - 135,000 - 60,000 - 40,000 - 120,000) / (1 + 6%) = 231,000 yuan [8]. Group 2: VAT Rates and Invoicing - The VAT rate applicable for general taxpayers providing tourism services is 6%, while a lower rate of 3% applies to small-scale taxpayers [9][10]. - When issuing invoices for tourism services that include these paid expenses, only a regular VAT invoice can be issued, and the portion of expenses paid on behalf of tourists cannot be issued as a special VAT invoice to avoid tax risks from double deductions [10][11].

Group 1 - The article discusses the tax policies related to small-scale taxpayers and general taxpayers, highlighting the different tax rates applicable to their sales revenue [6][12]. - It mentions that small-scale taxpayers can apply a reduced tax rate of 1% on taxable sales income, effective until December 31, 2027 [6]. - The article outlines the valid documentation required for tax purposes, including invoices and receipts, emphasizing the importance of proper documentation for both domestic and international transactions [7][12]. Group 2 - The article details the tax exemptions for specific awards, such as those given by government bodies and international organizations in fields like education and science, which are exempt from personal income tax [14]. - It explains the special deductions available for continuing education expenses, allowing taxpayers to deduct a fixed amount monthly during their education period [18]. - The article also covers the tax incentives for non-profit research institutions and universities regarding cash rewards for technology transfer, which can be taxed at a reduced rate [19].