What is the tax basis of hotel accounting? How to keep accounts

Hotel accounting, turnover tax is based on income; The basis of behavior tax is taxable behavior; The tax basis of resource tax is the use or occupation of resources.

The main tax of the hotel is business tax, and the accrual basis is the operating income of the hotel.

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable

? Taxes payable-urban construction tax payable

? Taxes payable-education surcharge payable

? Taxes payable-local education surcharge payable

pay

Borrow: taxes payable-business tax payable

? Taxes payable-urban construction tax payable

Taxes payable-education surcharge payable

Taxes payable-local education surcharge payable

Management fee-stamp duty

Loans: bank deposits