Traditional Culture Encyclopedia - Hotel accommodation - What taxes do express hotels have to pay?

What taxes do express hotels have to pay?

1. Value-added tax, general taxpayers pay 11% of tax-exclusive operating income; small-scale taxpayers pay 3%.

2. Urban construction tax, based on the value-added tax paid 7% is paid;

3. Education surcharge is paid at 3% of the value-added tax paid;

4. Local education surcharge is paid at 2% of the value-added tax paid; < /p>

5. Stamp tax: The purchase and sale contract is deducted at 3/10,000 of the purchase and sale amount; the account book is paid at 5 yuan/book (when it is activated each year); the annual payment is based on the difference between "paid-in capital" and "capital reserve" and 50,000% (the full amount is paid in the first year, and the annual increase thereafter);

6. Urban land use tax is paid based on the actual occupied land area (the regulations vary from place to place, XX yuan/square meter);

7. Real estate tax is paid at 70%*1.2% of the original value of the property;

8. Vehicle and vessel tax is paid on a vehicle basis (regions vary from place to place) 1. The tax amount is different for different models, XX yuan per vehicle);

9. Corporate income tax is paid based on the taxable income (profit after adjustment) (tax rate 15%-25%);

10. Personal income tax is withheld from wages and paid.