But the exception is the provision of tourism services by taxpayers. According to Annex 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), the Provisions on Matters Relating to the Pilot Project of Changing Business Tax to Value-added Tax, Item 8, Paragraph 3, Paragraph 1: "Pilot taxpayers who provide tourism services may choose to deduct from the sales amount the full price and out-of-the-price expenses obtained, deducting the amount charged to the purchaser of the tourism services and paid to other units. The balance after deducting the accommodation, catering, transportation, visa and admission fees charged to the purchaser and paid to other units or individuals, and the tourism fees paid to other enterprises receiving the tours, shall be regarded as the sales amount.

"Pilot taxpayers to provide tourism services can choose the difference in taxation is not a simple taxation method, but the difference as the basis for VAT, so for general taxpayers to choose this method, in addition to the sales should be deducted from the cost of the tax, you can still deduct the other normal input tax.

Of course, general taxpayers can also choose to obtain the full price and out-of-the-money expenses as the VAT sales, the corresponding payment of accommodation, food and beverage, transportation, visa fees, admission fees and other tourist fees paid to other tours of the tourism enterprise to bear the VAT, tax deduction vouchers to offset. Small-scale taxpayers to provide tourism services, should be calculated in accordance with the difference in accordance with the 3% levy rate to pay VAT.