What is the standard of hotel tax payment?

Q Suppose a hotel has the following business: (1) The operating income is 25 million yuan. (2) Operating cost 1 1 ten thousand yuan. (3) Sales expenses are 6.7 million yuan (including advertising expenses of 4.5 million yuan); Management expenses are 4.8 million yuan (including business entertainment expenses of 6.5438+0.5 million yuan); The financial expenses are 600,000. (4) The sales tax is 6,543,800 yuan+6,000 yuan; (5) Non-operating income is 700,000 yuan, and non-operating expenditure is 500,000 yuan (including donating 300,000 yuan to poor mountainous areas through public welfare social organizations and paying tax late fees of 60,000 yuan); (6) The total paid wages included in the cost is 6.5438+0.5 million yuan, the trade union funds are allocated 30,000 yuan, and the employee welfare fund and employee education funds are spent. How to calculate the enterprise income tax? Answer: (1) Total accounting profit = 2500+70-1100-670-480-60-160-50 = 50 (ten thousand yuan) (2) Income from advertising fees and business promotion fees = Increased income from business entertainment =15-15 * 60% =15-9 = 6 (ten thousand yuan) 2500*5%= 12.5 (ten thousand yuan) >15 * 60. Income after adjustment of "three fees" = 3+29-150 *18.5% = 4.25 (ten thousand yuan) (6) taxable income = 50+75+6+24+6+4.25 =165.25.