增值税法施行后，文旅行业这些政策有变化

增值税法施行后，文旅行业的税收政策发生了多项重要调整。旅行社采购团餐取得增值税专用发票，因属于旅游产品的组成部分而非直接消费品，对应进项税额可正常申报抵扣1。景区举办的免费开放日、公益演出、文化体验活动等无偿提供服务不再属于视同应税交易范围，无需缴增值税1。

景区内索道、摆渡车、电瓶车、游船等配套项目应按文化服务缴增值税1。其中一般纳税人适用6%的税率，小规模纳税人适用3%的征收率，在2027年12月31日前还可减按1%征收1。需要注意的是，门票免税仅限纪念馆、博物馆等文化场所的"第一道门票收入"，场馆内特别展览、专场演出等收取的门票不在免税范围内1。此外，从2026年1月1日至2027年12月31日期间，旅游服务差额征税政策继续适用，纳税人允许从销售额中扣除住宿费、餐饮费、交通费等相关成本1。

The implementation of the Value-Added Tax Law has introduced significant adjustments to tax regulations affecting the cultural and tourism industry. Travel agencies can now properly deduct input VAT on group meal purchases when they obtain compliant VAT invoices, since these meals constitute components of tourism products rather than direct consumption 1. Additionally, free admission days, public welfare performances, and complimentary cultural experiences offered by scenic areas are no longer classified as deemed taxable transactions and therefore do not require VAT payment 1.

Revenue from ancillary services within scenic areas—including cable cars, shuttle vehicles, electric sightseeing buses, and tour boats—must be reported under the cultural services tax rate of 6% for general taxpayers 1. Small-scale taxpayers are subject to a collection rate of 3%, with a transitional preferential rate of 1% available through December 31, 2027 1. Ticket exemptions apply exclusively to the "first gate admission" at cultural venues such as memorial halls and museums and do not extend to special exhibitions or dedicated performances held within these facilities 1.

The preferential differential taxation policy for tourism services remains in effect from January 1, 2026, through December 31, 2027, permitting operators to deduct accommodation fees, catering expenses, and transportation costs from their sales amounts 1.