Case analysis of tourism planning?
In the planning of tax saving, tourism enterprises should pay attention to the special provisions of the business tax law on the determination of turnover, and calculate the turnover reasonably according to law. If an enterprise tour group is organized to travel abroad, another tour enterprise will take the group abroad, and the turnover will be the balance of the whole tour fee minus the tour fee paid to the tour enterprise.
M Travel Agency in Shenzhen advertises on TV station and organizes a trip to Thailand, which costs 8,000 yuan per person. Thailand Travel Agency entrusts F Foreign Trade Company The U.S. office in Thailand is in charge of this matter. For this reason, Shenzhen M Travel Agency will pay 1000 yuan for each school service agency of Company B in Thailand and 500 yuan for each office of Company F in Thailand. Actually, the special relationship between these two payments and Shenzhen M Travel Agency has never happened, because there is a school service organization in Thailand that will organize tours. Therefore, Shenzhen M Travel Agency is going to provide tour services introduced by School Service B for free, while the office of F Company in Thailand actually participates in tour groups through family members&; free exchanges. As a result, related parties will expand the payment of travel expenses outside Europe through private transactions, thus avoiding payment.
Business tax should be paid for this group tour: turnover: 8000*500=400 (ten thousand yuan); Taxable amount: 400*5%=20 (ten thousand yuan); After expanding tax avoidance, calculate the tax amount; Turnover: (8000-1500)*500=325 (ten thousand yuan); Paid-in tax amount: 325*5%=16.25 (ten thousand yuan); The difference between the tax paid and the tax payable is 37,500 yuan.
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