Traditional Culture Encyclopedia - Hotel accommodation - What taxes does the hotel have to pay?

What taxes does the hotel have to pay?

I. Basic tax \r\n 1. Business tax is 5% of income; \r\n2。 Urban construction tax is paid at 7% of the paid business tax; \r\n3. Pay the education surcharge at 3% of the paid business tax; \r\n4。 The local education surcharge is paid at 2% of the business tax already paid; \r\n5。 Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter); \r\n6。 Urban land use tax is paid according to the actual land area occupied (different places, XX yuan/square meter); \r\n7。 Property tax is paid at 70%* 1.2% of the original value of the own property; \r\n8。 Travel tax shall be paid according to the vehicle (different local regulations and different models have different taxes, and the price is XX yuan); \r\n9。 Pay enterprise income tax according to taxable income (adjusted profit): 18% applies to taxable income within 30,000 yuan (inclusive), 27% applies to taxable income between 30,000 yuan and100000 yuan (inclusive), and 33% applies to taxable income above100000 yuan (note Pay wages and withhold personal income tax. \ r \ Except for value-added tax and enterprise income tax (newly established enterprise on June 65438+10/October 65438 +0, 2002), all the above taxes are declared and paid to the local tax bureau. \r\n 2. The payment period is \r\n 1, the next month's value-added tax, urban construction tax, education surcharge and personal income tax equal to 10 days; \r\n2。 Within/0/5 days after the enterprise income tax season (the next month confirmed by the local tax authorities/0/0 day), the payment period is 4 months; \r\n3. Property tax, urban land use tax, vehicle and vessel tax, etc. It should be paid within the time limit stipulated by the local tax authorities (generally twice a year, depending on the place). \r\n4。 The last day of payment within the time limit. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days; \r\n5。 The late payment fee is charged at 0.5 ‰ per day; \r\n6。 If the tax authorities order it to pay within a time limit and still fail to pay it, a fine may be imposed.