Who has a high tax in restaurants and hotels?

1. Hotels, like other industries, calculate and pay stamp duty according to the Provisional Regulations on Stamp Duty.

II. Scope of Stamp Duty

1. Purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature.

2. Documents of property right transfer.

3. Business books.

4. Rights license.

5. Other vouchers for taxation as determined by the Ministry of Finance.

III. Stamp duty rate

(1) Proportional tax rate

1. Property lease contracts, warehousing contracts and property insurance contracts are subject to a tax rate of one thousandth;

2. The tax rate for processing contracts, construction engineering survey and design contracts, freight transportation contracts and property rights transfer documents is five ten thousandths;

3. The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;

4. For loan contracts, the tax rate is .5 ‰;

5. For the account book where the funds are recorded, five ten thousandths of the total amount of "paid-in capital" and "capital reserve" shall be posted

;

(II) Fixed tax rate

The business account book, rights and license photos shall be affixed with a fixed amount of five yuan.

IV. Calculation of stamp duty payable

1. For vouchers with proportional tax rate, the calculation formula of stamp duty payable is:

Taxable amount = taxable amount of taxable vouchers × proportional tax rate

2. For vouchers with fixed tax rate, the calculation formula of stamp duty payable is:

Taxable amount = number of taxable vouchers × fixed tax rate

3.

Taxes to be paid by the catering industry mainly include:

1. Value-added tax: After the reform of the camp, the business tax will be replaced by value-added tax, and the value-added tax rate of small-scale taxpayers in the catering industry will be 3%, while that of general taxpayers in the catering industry will be 6%. Preferential tax policies: from January 1, 218 to December 31, 22, for small-scale taxpayers with monthly sales not exceeding 3, yuan (paying 9, yuan quarterly),

2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax;

4. education surcharge: the tax payable is 3% of the actually paid value-added tax;

5. Local education surcharge: the tax payable is 2% of the actual value-added tax paid;

6. enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and low-profit enterprises is 2%.