Count. The local tax of tourism is business tax. According to the Provisional Regulations of the People's Republic of China on Business Tax and its detailed rules for implementation, and the provisions of Guo Shui Fa [1994]No. 149 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), the income obtained from tourism belongs to the tax scope of business tax "service industry", and the applicable tax rate is 5%. Sanya, a prefecture-level city in Hainan Province, is called Cliff for short and Yazhou in ancient times, also known as Lucheng, which is located at the southernmost tip of Hainan Island. Located at the southern tip of Hainan Island, it is adjacent to Lingshui County in the east, Ledong County in the west, Baoting County in the north and Nanhai in the south.