How does the hotel pay taxes?

Fixed tax: small business hotel (4% business tax)

Urban construction tax (7% of sales tax)

Education surcharge (3% of business tax)

Local education surcharge (65438+ 0-2% of business tax)

General taxpayer (sales income of 17% VAT)

Urban construction tax (5% of VAT)

Education surcharge (3% of VAT)

Local education surcharge (1% VAT)

Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

Urban land use tax is paid according to the actual land area occupied (different places, XX yuan/square meter);

Property tax is paid at 70%* 1.2% of the original value of the own property;

Travel tax shall be paid by vehicle (different local regulations and different models have different tax amounts, XX yuan);

Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 27% from 30,000 yuan to 654.38+10,000 yuan, 33% from 654.38+10,000 yuan, adjusted to 25% from 08.05438+0);

Pay wages and withhold personal income tax.

Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.