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 Shui Han [2008] No.254), business tax should be levied on the income obtained by units and individuals from operating tourist cruise ships, sightseeing elevators, sightseeing trams and environmentally-friendly passenger cars in scenic spots according to "service industry-tourism". Units and individuals who have taxable behaviors of different tax items in tourist attractions and adopt the "one-vote system" charging method shall separately account for the turnover of different tax items; If it is not accounted for separately or unclear, the higher tax rate shall apply. Its "service industry-tourism" tax rate is 5%.