How much do you know about these tax-related issues in the tourism industry? Attached are 53 real accounts of international travel agencies
The tourism industry needs to arrange the accommodation, food, transportation, etc. of tourists, and there are more taxes involved, so what are the tax-related problems of the tourism industry? Take value-added tax as an example, when is the difference taxed, when is the value-added tax exemption? Xiaobian sorted out some tax-related issues of the tourism industry, as well as related accounting treatment, come and take a look!
Tourism-related accounting and tax-related issues
53 international travel agencies real account accounting processing
1. Receive advance payment from individual customers
On April 3, a family of 3 people from Fang Yuan, a tourist, signed up for the "Shijiazhuang 3-day tour", with a tour fee of 320 yuan per person, received a deposit of 300 yuan, and the balance was paid 5 days before the group.
Borrow: cash on hand
Credit: Contract Liabilities
2. Pay the office rent from April to June
On April 4, the office rent for the second quarter was paid 32,700 yuan by bank deposit, and a special VAT invoice was obtained, and the cashier paid it by bank transfer.
Borrow: Administrative expenses
Prepaid Accounts
Taxes and fees due
Credit: Bank deposits