if some restaurants eat by ticket, the declaration form must be checked with the "business day report" submitted by the waiter to see if there is any underreporting. The unit or individual who pays the income is the withholding agent of personal income tax, and it is the legal obligation of the withholding agent to withhold and remit personal income tax in accordance with the provisions of the tax law.

1. Tax on tourism projects Tourism refers to the business of arranging accommodation, transportation and providing tour guides for tourists. The income obtained by units and individuals from operating ropeways in tourist attractions shall be taxed according to the project of "service industry-tourism". If a tourism enterprise organizes a tour group to travel outside the People's Republic of China and China, and other tourism enterprises take over the tour abroad, the turnover shall be the balance of the whole tour fee minus the tour fee paid to the tour group enterprise. Where a tourism enterprise organizes a tour group to travel within the territory of China, the turnover shall be the balance of all the travel expenses charged minus the room expenses, meals, transportation, tickets paid to other units for tourists or the travel expenses paid to other package tour enterprises.

second, the tourism tax planning selection. In tax planning, tourism enterprises should pay attention to the special provisions of the business tax law on the determination of the turnover, and reasonably calculate the turnover according to law. If a tourism enterprise organizes a tour group to travel outside the People's Republic of China and China, it will be changed to other tourism enterprises to take the tour abroad, and the turnover will be the balance after deducting the travel expenses paid to the tour group enterprise. **M Travel Agency put an advertisement on TV station to organize a trip to Thailand at a price of RMB 8,111 per person, and the travel agency in Thailand entrusted the Thailand office of China's F Foreign Trade Company. This is: **M Travel Agency will pay RMB 1,111 per person to School Service B in Thailand and 511 yuan to each person in the office of Company F, but in fact, the special relationship between these two payments has never happened, because a school service agency in Thailand will organize a delegation to travel to China, so **M Travel Agency is prepared to provide the tourism service introduced by School Service B for free, while the office of Company F in Thailand actually participates in the field exchange for free through the family members of the tour group, so that the related parties can exchange fields through private transactions. Business tax should be paid for this group tour: turnover: 8111*511=411 (ten thousand yuan); Tax payable: 411*5%=21 (ten thousand yuan); After expanding the cost tax avoidance, the tax payment is calculated; Turnover: (8111-1511)*511=325 (ten thousand yuan); Paid tax: 325*5%=16.25 (ten thousand yuan); The difference between the paid tax and the payable tax is 37,511 yuan.

iii. declaration and tax payment place according to the provisions of the tax law and relevant laws and regulations, taxpayers in the tourism industry who provide taxable services shall declare and pay business tax to the competent local tax authorities where taxable services occur; Enterprise income tax shall be paid by the taxpayer to the local competent tax authorities; The additional declaration and payment place of urban construction tax and education fee depends on the declaration and payment place of business tax.

iv. tax payment period 1. the tax payment period of business tax is 5 days, 11 days, 15 days, 1 months or 1 quarters respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the amount of tax payable by taxpayers; If the tax cannot be paid according to the fixed time limit, the tax can be paid by time. Taxpayers who take 1 months or 1 quarters as a tax payment period shall declare and pay taxes within 15 days from the date of expiration; If the 5th, 11th or 5th is the tax payment period, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and the tax payable of last month shall be settled within 15 days from the 1th of the following month. 2. The payment period of urban construction tax and education surcharge shall be compared with business tax. 3. Enterprise income tax shall be paid in advance on a monthly or quarterly basis. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaid enterprise income tax to the tax authorities, and pay taxes in advance. The enterprise shall, within 5 months from the end of the year, submit the annual enterprise income tax return to the tax authorities, and make final settlement and settlement of the tax refund payable. When submitting enterprise income tax returns, enterprises shall attach financial and accounting reports and other relevant materials in accordance with regulations.

V. Tax Payment Procedures 1. Taxpayers in the tourism industry should go to the local tax authorities for tax registration in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection. 2. Taxpayers shall calculate the payable enterprise income tax quarterly, and calculate the payable business tax, urban maintenance and construction tax and education surcharge monthly (times). 3. Taxpayers should submit the income tax returns and accounting statements in advance to the local competent tax authorities within 15 days after the end of the month or quarter, and submit the income tax returns and final accounting statements to the local competent tax authorities within 45 days after the end of the annual (or actual operating period), and pay taxes in advance and in accordance with regulations; Submit financial and accounting statements and relevant materials within 11 days from the date of tax payment expiration, and report and pay business tax, urban maintenance and construction tax and education surcharge to the competent local tax authorities.

VI. Tax Risk of Tourism Business Tax is calculated on the basis that travel agencies organize tour groups to travel within the territory of China, and the taxable turnover is the balance of the collected travel expenses minus the room fees, meals, transportation, tickets and other fees paid to other units for tourists. The deductible room fees and meals refer to the accommodation and meals actually paid to other units for tourists during the travel process. In the actual tax declaration, travel agencies often equate operating costs with business tax deduction items, and expand business tax deduction items at will. For example, the daily entertainment expenses of the unit, the tour guide's transportation expenses, telephone charges, subsidies, tourist bags, hats, souvenirs, etc., are deducted before tax as deduction items to reduce the taxable turnover. [Example] During the inspection of a travel agency, the inspectors found that its planning department would hold some large-scale tourism product promotion conferences in high-end hotels from time to time, but its book operating expenses did not reflect a lot of promotion expenses, and at the same time, the agency's business entertainment expenses were not too much or too little, which just met the income tax pre-tax expenses standard. After reviewing its original vouchers, it was found that the agency mixed most of the promotion expenses and daily entertainment expenses into the cost of tourism business, and deducted the taxable turnover. Here, travel agencies are reminded to pay attention to tax risks. The expenses incurred by tourism enterprises in providing food, accommodation and transportation services for passengers by using their own means of transportation and accommodation facilities shall not be deducted from the project amount. The expenses that tourism enterprises should bear for managing and organizing business activities, such as the driver's salary subsidy, tour guide's salary subsidy, employee's travel expenses, social entertainment expenses, tourism management fees, car rental fees, car repair fees, bridge crossing fees, fuel fees, loading and unloading transportation fees, insurance fees, advertising fees, escort fees, etc., travel liability insurance paid in the name of travel agencies, travel bags (hats) purchased by travel agencies for tourists, mineral water and full escort guides. The scope of tourism and service industry is very wide, and there are many taxable items. If there is a slight mistake, tax evasion may occur.