In recent years, many tourist attractions have provided many value-added services such as sightseeing trams, cruise ships and ropeways while collecting ticket income. Then, how to pay business tax on the operating income of value-added services such as tickets for tourist attractions? According to the tax official, according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149), the business of operating tourist places refers to the business of selling tickets in parks, zoos and other tourist places, and business tax is levied according to cultural industries. Its tax rate is 3%. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Policy Issues concerning Business Tax (Caishui [2003] 16), business tax is levied under the tax items of "service industry" and "tourism" on the income obtained by units and individuals from operating ropeways in tourist attractions. According to the Reply of State Taxation Administration of The People's Republic of China on the Collection of Business Tax on the Operating Income of Scenic Spots (Guo Fa [2008] No.254), the income obtained by units and individuals from operating tourist cruise ships, sightseeing elevators, sightseeing trams and environmentally-friendly buses in scenic spots should be subject to business tax according to "service industry-tourism". There are taxable behaviors of different tax items in tourist attractions, and units and individuals that adopt the "one-vote system" charging method shall separately account for the turnover of different tax items; If there is no separate accounting or unclear accounting, a higher tax rate shall apply. Its "service industry-tourism" tax rate is 5%. Therefore, the ticket income of tourist attractions should pay business tax according to the tax item of "service industry-tourism"; Income from providing sightseeing trams, cruise ships, ropeways and other value-added services shall be subject to business tax in accordance with the tax item of "service industry-tourism". For the one-vote system, if each item can be accounted for separately, it will be taxed according to each tax item; If it cannot be accounted for separately or is unclear, a higher tax rate shall apply.