What taxes should be paid by hotels? What taxes do hotels pay? How to pay?

The main business tax is paid.

The calculation method of the tax to be paid by the hotel is: operating income * 5% + (operating income * 5%) * urban construction tax 7% + education surcharge 3% + local education surtax 2% + enterprise income tax payable * 25% + withholding and payment of individual income tax + stamp duty: purchase and sale contract amount * 3% % + number of account books * 5 yuan + urban land use tax (subject to the actual local situation) + original value of the property * 70% * vehicle and vessel tax (subject to the actual local situation).

1. Basic taxes.

1. Business tax is 5% of income;

2. The urban construction tax shall be paid at 7% of the business tax paid;

3. The education fee surcharge shall be paid at 3% of the business tax paid;

4. The local education fee is paid at 2% of the business tax paid;

5. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

6. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters);

7. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

8. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle);

9. Enterprise income tax shall be paid according to the taxable income (adjusted profits): 18% for taxable income within 30,000 yuan (inclusive), 27% for 30,000 yuan to 100,000 yuan (inclusive), and 33% for more than 100,000 yuan (note: the tax rate is 25% since 2008);

10. Pay wages and withhold individual income tax.

Among the above-mentioned taxes, except for value-added tax and enterprise income tax (newly established enterprises established on January 1, 2002), which are declared and paid to the State Taxation Bureau, the others are declared and paid to the local taxation bureau.

2. Deadline for tax returns.

1. Value-added tax, urban construction tax, education surcharge and individual income tax are equal to the deadline for payment within 10 days of the following month;

2. Within 15 days after the enterprise income tax quarter (if the local tax authority confirms that the payment is made on a monthly basis, the 10th of the following month) is the deadline for payment, and the deadline for final settlement is 4 months;

3. Real estate tax, urban land use tax, vehicle and vessel tax, etc., shall be paid within the prescribed time limit of the local tax authorities (generally twice a year in different places).

4. On the last day of payment within the time limit, if it encounters a rest day, it will be postponed by one day; In the event of a long holiday (Spring Festival, Friday.

1. 11 sections), which will be postponed accordingly according to the rest day;

5. Late fees will be charged at 5/10,000 per day;

6. If the tax authorities order the payment to be made within the time limit, the tax authorities may impose a fine.

1. Business tax shall be paid at 5% of business income; 2. The urban construction tax shall be paid at 7% of the business tax paid;

3. The education fee surcharge shall be paid at 3% of the business tax paid; 4. The local education fee is paid at 2% of the business tax paid; 5. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

6. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters); 7. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

8. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle); 9. Enterprise income tax shall be withheld and paid according to the taxable income 10 and wages.

1. The business tax is 5%, the urban construction tax is 7% of the business tax, and the education fee surcharge is 3% of the business tax.

2. The tax payable in the hotel industry is generally calculated according to the total amount of invoices, if you want to pay a fixed amount tax, please consult the local tax bureau.

3. The local education fee is paid at 2% of the business tax paid.

4. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

5. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan per square meter).

2021 Hotel Industry VAT, VAT Surcharge, Income Tax, Stamp Duty and more.

1. VAT:

If you are a general taxpayer, the tax rate is 6% (if you sell drinks separately, etc., it will be 13%, only the accommodation fee, and the drinks will be delivered for free, so all of them will be 6%), and if you are a small-scale taxpayer, then the tax rate will be 3% (the discount in 2021 is 1%)

2. Value-added tax surcharge:

It includes urban construction tax, education surcharge and local education surcharge. The VAT is paid at the same time as the three additional taxes.

3. Income Tax:

Including corporate income tax and withholding and personal income tax. If it is a sole proprietorship, it needs to pay individual income tax according to the business income.

4. Stamp Duty:

The purchase and sale contract shall be decaled at 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

The specific tax to pay can be seen in the tax-related inquiry and tax identification of the electronic tax bureau. In addition, small hotels will generally be assessed and collected by the tax bureau, depending on local regulations.

1. Basic taxes.

Business tax is based on 5% of income;

The urban construction tax is paid at 7% of the business tax paid;

The education fee surcharge is paid at 3% of the business tax paid;

I think the hotel has to pay business tax, and there are some contract water, how to pay it? It should be handled according to the regulations of the tax department.

Depending on the size, small hotels do not need to pay taxes for registered individual industrial and commercial households.

In the case of hotel operation, normally speaking, if it is a relatively large scale is value-added tax, the general taxpayer should pay value-added tax, and the tax rate is 6%. For example, such as accommodation services, catering services, and conference services provided.

In addition, if the hotel sells some mineral water and some daily necessities, the tax rate may be 13% according to the goods sold.

Some other local ** charges, such as urban construction tax and education fees paid according to value-added tax, local education fee surcharge, as well as stamp duty, enterprise income tax, personal income tax and so on. In the hotel, you may also need to pay for cultural construction**, but in some places this has been cancelled.

The hotel pays the tax according to the regular fixed amount plus the invoice.

Regular quota is a payment method for some taxpayers whose turnover is difficult to calculate accurately (such as some individual industrial and commercial households) by the tax authorities to self-report the turnover and profit within a certain period of time after investigation and verification by the tax authorities, and the tax authorities to pay together with the approved turnover and profits.

1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books.

2. Account books that should be set up in accordance with the provisions of laws and administrative regulations but have not been set up.

3. Destroying account books without authorization or refusing to provide tax payment information.

4. Although the account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts.

5. In the event of a tax liability, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration within the time limit, but the declaration is still not made within the time limit.

6. The tax basis declared by the taxpayer is obviously low and there is no justifiable reason.

1. Business tax is 5% of income; The urban construction tax is paid at 7% of the business tax paid; The education fee surcharge is paid at 3% of the business tax paid; The local education fee surcharge is paid at 2% of the business tax paid;

2. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

3. The urban land use tax shall be paid according to the actual land area occupied by the friend destruction (the regulations vary from place to place, xx yuan square meters); Property tax is paid at 70%* of the original value of the property; Vehicle and vessel tax is paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle);

4. Enterprise income tax shall be paid according to the taxable income (adjusted profits): 18% for taxable income within 30,000 yuan (inclusive), 27% for 30,000 yuan to 100,000 yuan (inclusive), and 33% for balance cracks above 100,000 yuan (note: the tax rate has been 25% since 2008); Pay wages and withhold individual income tax.