The commission deduction from the hotel to Ctrip is included in the income

The deduction of commissions from hotels to third-party online platforms such as Ctrip and included in income is controversial and will affect the company's financial statements and tax payments. At present, there are different regulations in various places. Some think it should be included in income, and some think it should not. Enterprises need to handle it reasonably based on the actual situation.

When hotels sign cooperation agreements with third-party online platforms such as Ctrip, they usually agree to pay a certain commission as the cost of platform services. In this case, some hotels include commissions as revenue. This approach is somewhat controversial in practice. On the one hand, including commissions in revenue can reduce hotel costs and increase profit margins. But on the other hand, there are risks with this approach. First, if it is considered a non-operating expense, it will affect the company's net income and tax payments. Secondly, inflating revenue in financial statements is also suspected of irregularities. At present, there are different regulations on this issue in different places. Some think it should be included in income, and some think it should not. For example, tax authorities in Beijing, Hebei and other places stated that services provided by online platforms such as Ctrip are non-operating expenses and must not be included in income. Shanghai and other places believe that such commissions should be included in income. When dealing with such problems, enterprises need to make judgments based on the actual situation and adopt appropriate handling methods. You can consult relevant professionals or hire accounting firms and other institutions for guidance and assistance.

Is it reasonable for hotels to pay commissions to third-party online platforms such as OTA platforms? It is reasonable for hotels to pay commissions to third-party online platforms such as OTA platforms because the platforms provide a wide range of room sales channels and services. Hotel management has played a positive role. However, how to include these commissions needs to be considered based on many factors such as the company's actual situation, industry practices and the latest regulations.

For the issue of hotel commission payment, companies need to fully consider operating conditions, financial statement specifications, tax policies and other factors. You can consult professionals or hire accounting firms and other institutions for guidance and assistance to ensure that the company's behavior complies with relevant laws and regulations, while maintaining the normal operations of the company.

Legal basis:

Article 28 of "Accounting Standards for Business Enterprises No. 23 - Accounts Receivable" Enterprises should measure accounts receivable based on the actual transaction amount. And its change process is reflected in the financial statements in a certain time sequence.