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旅游业的税点是多少
释义
法律主观:
旅行社是服务业,是属于营业税的征收范围,生活服务业目前的营业税税率一般为5%。旅游业依据《营业税改增值税试点方案》规定,小规模纳税人采用3%的征收率,而一般增值税纳税人采用6%的税率。 旅游业,国际上称为旅游产业,是凭借旅游资源和设施,专门或者主要从事招徕、接待游客、为其提供交通、游览、住宿、餐饮、购物、文娱等六个环节的综合性行业。旅游业务要有三部分构成:旅游业、交通客运业和以饭店为代表的住宿业。
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crime of refusing to execute judgments or orders of the people's court
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crime of removal of articles from public places
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crime of resistance to the order to fight
crime of resisting lawful arrest and perpetrating murder
crime of revealing the secret of adoption
crime of robbery
crime of rumor-mongering and swindling by witches
crime of sabotaging boundary tablets or markers
crime of sabotaging boundary tablets or markers along the national border
crime of sabotaging collective production
crime of sabotaging combustible and explosive facilities
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crime of sabotaging communications
crime of sabotaging electric power facilities
crime of sabotaging gas facilities
crime of sabotaging means of transportation
crime of sabotaging military facilities
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更新时间:2025/8/1 20:36:30