Hotel income tax

According to the scale and operation of the enterprise, the tax bureau will determine whether the collection method of enterprise income tax is approval or audit.

Audit collection is also called "audit collection" or "self-reported audit". Taxpayers shall, within the prescribed tax payment period, report their turnover and income to the tax authorities according to their own financial statements or operating conditions. After the examination and approval by the tax authorities, a payment book will be issued first, and the taxpayer will pay the tax at the local bank acting as the treasury within a time limit. This method of collection is suitable for taxpayers with relatively sound accounting books, vouchers and financial accounting systems, which can be used to truthfully account, reflect the production and operation results and correctly calculate the tax payable.

Approved collection refers to the tax collection method that the tax authorities check the approved output and sales of taxable products under normal production and operation conditions according to the taxpayer's situation, and then collect taxes according to the tax rate stipulated in the tax law.

The approved collection methods include fixed collection and approved taxable income rate collection.

According to Article 35 of the Tax Administration Law, if a taxpayer has one of the following circumstances, the tax authorities have the right to verify the tax payable:

1. In accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;

2. In accordance with the provisions of laws and administrative regulations, account books should be set up but not set up;

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

4. Although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts;

5. Taxpayers fail to file tax returns within the prescribed time limit and are ordered by the tax authorities to file tax returns within the time limit;

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

Article 37 of the Law on the Administration of Tax Collection stipulates that taxpayers engaged in production and business operations and taxpayers engaged in business operations temporarily fail to go through tax registration in accordance with the provisions, which shall be verified by the tax authorities and ordered to pay.

If a taxpayer has one of the above circumstances, the tax authorities have the right to use one or more of the following methods to verify its tax payable:

1. Approved with reference to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;

2. According to the method of operating income or cost plus reasonable expenses and profits;

3 according to the calculation of raw materials, fuel, power and other consumption or calculation for approval;

4. Approved by other reasonable methods.

The tax authorities should follow the statutory authority and procedures to protect the legitimate rights and interests of taxpayers. For example, when individual industrial and commercial households are approved to collect taxes, they must follow legal procedures, that is, self-declaration, typical investigation, quota verification and quota payment.

Therefore, the corporate income tax of hotels will not be determined by the industry, but the taxation method will be determined according to the situation.