The hotel industry purchases raw materials and taxes are included in management expenses

Does not include administrative expenses.

The purchase of raw materials by hotels is a business cost. The main taxes in the hotel and catering service industry are business tax, corporate income tax, real estate tax, urban maintenance and construction tax, value-added tax, etc. The taxes currently included in management expenses include property tax, vehicle and vessel use tax, land use tax, and stamp duty. Therefore, the raw materials purchased by the hotel are not included in the management expenses.

Administrative expenses refer to various expenses incurred by the enterprise's administrative department to organize and manage production and business activities. The specific items included are: company funds, labor union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, hiring intermediary agency fees, and consulting fees that are incurred by the company's board of directors and administrative departments in the operation and management of the company, or that should be borne by the company. expenses, litigation fees, business entertainment expenses, office expenses, travel expenses, postage and telecommunications expenses, greening expenses, management personnel salaries and welfare expenses, etc. Enterprises should calculate the occurrence and carry-forward of administrative expenses through the "administrative expenses" account. The debit side of this account registers various administrative expenses incurred by the enterprise, and the credit side registers the administrative expenses transferred to the "profit for the year" account at the end of the period. There should be no balance in this account after the transfer. This account is calculated in detail according to the expense items of administrative expenses.