This circular guides the collection of business income tax for activities within the tourism sector, specifying different tax rates for each type of business and methods for calculating taxes when receiving full-package payments from customers.
适用范围
Tourism businesses
要点
- Tourist business establishments must pay business income tax at separate rates for each type of activity such as passenger transport (4%), high-end dining outlets, hotels, massage services, sightseeing tours (10%), and retail sales (from 1% to 8%) depending on the specific operation.
- For tourism services that receive full-package payments from customers, entities only pay business income tax on their share of profit after deducting collected amounts.
- Businesses must maintain valid documentation and complete accounting records to determine taxable turnover.
- Tourism enterprises must clearly reflect and update accounting books regarding revenues and expenditures related to business operations.
- Tax authorities base the determination of taxable turnover for tourism entities on results from reviewing accounting records and documents.
🌐 本文件的社会影响
- Strengthen management of tax collection in the tourism industry, ensuring fairness in applying tax rates.
- Administrative procedures and accounting documentation burdens increase for tourism businesses.
- Customers may incur additional costs when tourism units pass on tax burdens to service prices.
❓ 常见问题
What are the tax rates for various types of business operations within the tourism industry?
Passenger transport: 4%; high-end dining outlets, hotels, massage services, sightseeing tours: 10%; retail sales from 1% to 8%, depending on specific activities and merchandise.
How do full-package payment receiving tourism entities pay taxes?
Only pay tax on their share of profit after deducting collected amounts.
What must tourism businesses prepare to determine taxable turnover?
Must maintain valid documentation and complete accounting records, updated with relevant revenues and expenditures.
On what basis do tax authorities determine the taxable turnover for tourism entities?
Results from reviewing accounting records and valid documents.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 718-TC/TCT DATED MAY 31, 1991
REGARDING COLLECTION OF BUSINESS INCOME TAX FOR CERTAIN ACTIVITIES
OF THE TOURISM INDUSTRY
Pursuant to the Business Income Tax Law adopted by the National Assembly of the Socialist Republic of Vietnam at its eighth session, seventh meeting on June 30, 1990 and Decree No. 351/HĐBT dated October 2, 1990 of the Council of Ministers detailing the Business Income Tax Law.
The Ministry of Finance hereby issues guidelines for implementing the Business Income Tax Law with respect to certain activities in the tourism industry as follows:
1. In accordance with the business income tax law, a business entity engaged in various trades at different rates must pay taxes according to the rate applicable to each trade. If the entity cannot separately account for revenue from each trade or profession, the highest rate shall apply to the trade or profession conducted.
For tourism businesses, if separate accounting is done for revenue of each trade or profession, business income tax should be paid at different rates accordingly. Example: passenger transport: 4%; high-end dining establishments, hotel operations, room rentals, event bookings, massage services, travel services, sightseeing tours: 10%, retail sales subject to a rate of 1%, 2%, 4%, or 8% depending on the activity and goods sold.
2. Specifically for service activities that charge "all-inclusive" fees from customers in accordance with international practice and the unique nature of tourism business operations, where certain revenues are collected by the travel service provider as an intermediary to pay for services provided by other sectors such as air tickets, train or bus fares, accommodation at hotels, cultural performances, immediate payment of admission fees, etc., then for this activity, the travel service provider only pays business income tax on the revenue from its own operations (including all-inclusive fees minus commissions and other operational revenues).
To determine such revenue, tourism service businesses must meet the following conditions:
1. They must have complete valid receipts and invoices proving the revenue of each activity conducted by the tourism service business and other sectors.
2. The tourism service business must clearly and fully record all revenues and expenditures in its accounting books.
Tax authorities will base their assessment of taxable revenue for tourism service businesses and other entities on results from reviewing accounting records, receipts, invoices, and actual business operations.
This document shall apply to revenue generated by the tourism industry starting June 1, 1991.
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