How to pay business tax on hotel activities?

Hello, Hotel A decided to hold a cultural festival in order to improve the hotel's popularity and influence, and invited a group of well-known domestic actors to give special performances at the hotel. The hotel is responsible for ticket sales and publicity. At the same time, in the name of the hotel cultural festival, the strange stone exhibition will be launched, and the venue will be provided by the hotel, and the fixed venue fee will be charged to the strange stone exhibition unit. In September 2006, we collected 980,000 yuan from the performance tickets, including 700,000 yuan for the actors' performance and 20,000 yuan for the use of the stone exhibition. How to pay business tax on the above non-daily operating income of the hotel?

Professional answer

The hotel should pay business tax of 280,000× 3%+20,000× 5% = 9,400 yuan, and should withhold business tax of 700,000× 3% = 21000 yuan.

According to the Provisional Regulations on Business Tax, Detailed Rules for the Implementation of the Provisional Regulations on Business Tax and Notes on Business Tax Items, the special performance held by Hotel A belongs to the scope of business tax "culture and sports industry", and the income of 280,000 yuan should be paid business tax at the rate of 3%. At the same time, it is obligated to withhold the performance fee of 700,000 yuan, and the business tax should be withheld and remitted at the rate of 3%; Providing venues for cultural activities by lease does not belong to the taxation scope of "cultural and sports industry", so the income from the use fee of 20,000 yuan for the Kistler exhibition venue should be paid business tax at the rate of 5% for the "service industry".