Traditional Culture Encyclopedia - Hotel accommodation - Does the hotel need to pay corporate income tax?
Does the hotel need to pay corporate income tax?
A sole proprietorship enterprise or individual partnership enterprise, or individual industrial and commercial households, does not need to pay enterprise income tax. In addition, we have to pay enterprise income tax.
Basic tax for individual merchants:
1, and the business tax is paid at 5% of the operating income;
2. Urban construction tax is paid at 7% of the business tax;
3. The education surcharge shall be paid at 3% of the paid business tax;
4. The local education surcharge is paid at 2% of the business tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount;
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