Traditional Culture Encyclopedia - Hotel accommodation - In the hotel industry, the membership card has been invoiced when it is pre-deposited, but it has not been consumed. Please confirm whether the income is subject to business tax, additional tax and in
In the hotel industry, the membership card has been invoiced when it is pre-deposited, but it has not been consumed. Please confirm whether the income is subject to business tax, additional tax and in
In the hotel industry, the membership card has been invoiced when it is pre-deposited, but it has not been consumed. Please confirm whether the income is subject to business tax, additional tax and income tax?
Article 12 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that the business tax obligation occurs on the day when taxpayers provide taxable services, transfer intangible assets or sell real estate, and receive business income or obtain credentials for claiming business income.
Your company is obliged to pay business tax on the day you receive the advance deposit of your membership card, and at the same time, you need to pay extra fees.
Revenue is accounted for on the accrual basis. When the deposit is received in advance, it will be regarded as an account received in advance, and it will be converted into income accounting when it is actually consumed.
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