Does the hotel industry need to pay stamp duty?

the hotel industry does not need to pay stamp duty.

Stamp duty is a tax system levied by the central and local governments on certain transactions, and its related taxes are generally securities transaction tax, insurance tax and social insurance unified tax. The hotel industry does not involve the unified collection of insurance tax and social insurance tax, so it does not involve stamp duty. In addition, the catering service provided by the hotel is a sales service, not a sale of goods, and stamp duty is not levied.

The stamp duty declaration process is as follows:

1. Log in to the electronic tax bureau, enter the page I want to pay taxes, and select tax declaration and payment;

2. Select comprehensive declaration and find the consolidated tax declaration of relevant tax items;

3. Select the stamp duty in the tax bill, and click the tax source collection on the right;

5. Click Add, select the tax item, enter the tax amount, and click Save;

6. Check the saved stamp tax source collection table and click Next;

7. The system will automatically generate a stamp duty declaration form, review the declaration contents, and click Declare.

Legal basis: Article 3 of the Stamp Tax Law of the People's Republic of China

The term "securities trading" as mentioned in this law refers to the transfer of stocks and stock-based depositary receipts traded in legally established stock exchanges and other national stock exchanges approved by the State Council.

stamp duty on securities transactions is levied on the transferor of securities transactions, but not on the transferee.