The ticket income of tourist attractions should be subject to VAT according to the "cultural and sports industry". When the pilot taxpayers provide tourism services, they can choose the total price and extra-price expenses obtained, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other tour companies from the buyers of tourism services, as the sales volume.

Attention should be paid to the determination of value-added tax items for companies engaged in ropeways, cable cars and sightseeing bus in tourist attractions. Value-added tax shall be paid in accordance with the "transportation industry". Drifting projects in tourist attractions should pay value-added tax in accordance with "entertainment services".

It should be noted that the visa fee can be deducted from the paper certificate issued by the consulate, and the paper certificate with no amount issued by some consulates is pending when it is urgent. In addition, if electronic payment methods such as Alipay are adopted, the payment certificate cannot be obtained, and how to deal with it is pending.