Guangxi Has Introduced Preferential Tax Policies, And It Is Difficult For Tourism Enterprises To Exempt Property Tax.

Tourism enterprises enjoy series Tax preference The key logistics enterprises will be exempt from corporate income tax in 5 years. Recently, a new policy on Guangxi's local taxes has been introduced to support the development of the third industry.

　 Tourism enterprises can benefit from laid-off and unemployed workers.

To develop tourism industry and expand Guangxi tourism, we should give different degrees of tax reduction and tax-free concessions to local businesses in terms of local income tax, advertising and tourism industry. Among them, taxpayers who engage in tourism business shall deduct the business tax on the basis of valid and valid certificates, deducting the balance of the accommodation, meals, transportation expenses, tourist attractions tickets and travel expenses paid by other tourists to other units or individuals after the travel expenses are paid to other units or individuals. In addition, the tourism enterprises (including scenic spots, restaurants and travel agencies) that are in real difficulties shall be exempted from property tax and urban land use tax upon approval of the tax administration authority.

In order to develop the tourism industry, we need to promote and publicize vigorously. In this regard, a new deal is introduced for Guangxi's land tax, which is allowed to deduct part of the advertising and business expenses paid by the tourist enterprise which does not exceed 15% of the sales (business) income of that year.

It is worth mentioning that the employment of laid-off and unemployed workers by tourism enterprises meets the requirements and can continue to enjoy the preferential tax policies for reemployment of laid-off workers.

   The key logistics enterprises are exempt from part of the enterprise income tax in 5 years.

So that people can enjoy it as soon as possible. Modern logistics This year, Guangxi will make great efforts to create an environment conducive to the development of the logistics industry. It is reported that the key logistics enterprises in the autonomous region have been examined and approved by the taxation department of the autonomous region since 2011, and will be exempted from the share of the enterprise income tax within 5 years.

The state pilot logistics enterprises assign the transportation business to other units and charge them uniformly. The business tax is calculated on the basis of the total income earned by the enterprise minus the balance of the freight paid to other transport enterprises.

If the contracted warehousing business is assigned to other units and is charged uniformly by the company, the business tax shall be calculated on the basis of the balance of the total income earned by the enterprise minus the warehousing fee paid to other warehousing partners.

In addition, in order to support The service sector; the tertiary industry The development of Guangxi's local taxes on the service projects supported by the autonomous region can be reduced by the approval of local educational attaching, and it is difficult to pay the urban land use tax and the property tax of self occupied land for self use land. If it meets the conditions of tax reduction and exemption, it may apply to the local tax authorities for reduction and exemption.