The income tax rate of tourism enterprises is as follows:

1. Business tax rate: 5% of income.

2. Urban construction tax rate: calculated according to business tax. In urban areas, the tax rate is 7%; In counties and towns, the tax rate is 5%; If it is not in the city, county or town, the tax rate is 1% < P > 3. Surcharge for education: calculated at 3% of business tax.

4. Stamp duty:

(1) The applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is one thousandth;

(2) The tax rate for processing contracts, construction engineering survey and design contracts, freight transport contracts and property rights transfer documents is five ten thousandths;

(3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;

(4) for loan contracts, the tax rate is 1.5 ‰;

(5) For the account books that record funds, five ten thousandths of the total amount of "paid-in capital" and "capital reserve" shall be affixed;

(6) Business account books, rights and license photos shall be affixed with five yuan per piece.

The advantages of tourism enterprise income tax are as follows:

1. Promote the development of tourism: The preferential policies of tourism enterprise income tax can reduce the tax burden of enterprises and increase the profit space of enterprises, thus encouraging enterprises to increase their investment and development in tourism and promoting the sustainable development of tourism.

2. increase employment opportunities: the development of tourism can promote the development of related industries, such as catering, transportation and retail, thus creating more employment opportunities and alleviating employment pressure.

3. Enhance international competitiveness: By reducing the income tax rate of tourism enterprises, the cost of enterprises can be reduced, and the profitability of enterprises can be improved, thus enhancing the international competitiveness of enterprises and attracting more foreign capital and advanced technology to enter the China market.

4. Promote economic restructuring: Tourism is a green industry with great development potential and market prospects. By reducing the income tax rate of tourism enterprises, we can promote the optimization and adjustment of economic structure and promote the sustainable development of the economy.

5. Increase fiscal revenue: Although lowering the income tax rate of tourism enterprises will reduce some fiscal revenue, in the long run, the development of tourism can drive more consumption and economic growth, thus increasing the government's fiscal revenue.

to sum up, the income tax rate of tourism enterprises is determined according to the scale, type, policies and regulations of enterprises and other factors. Different tax rate settings have an important impact on the development and tax planning of enterprises, so enterprises should pay attention to the relevant tax laws and policy trends in the course of operation in order to better reduce tax costs and improve profitability.

Legal basis:

Enterprise Income Tax Law of the People's Republic of China

Article 22

The taxable income of an enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax exempted or credited according to the provisions of this Law on tax preference is the taxable amount.

Article 23

The income tax paid overseas for the following income obtained by an enterprise may be deducted from its current taxable amount, and the credit limit is the taxable amount calculated according to the provisions of this Law; The part exceeding the credit limit can be offset by the balance of the annual credit limit after deducting the tax payable in the current year in the next five years:

(1) taxable income of resident enterprises from outside China;

(2) a non-resident enterprise establishes an institution or place in China and obtains taxable income that occurs outside China but is actually related to the institution or place.