How to pay taxes on long-term charter income

Recently, Huaxin Tax Agency was entrusted to conduct a tax review of Kaixiang Hotel in Baicheng City, Jilin Province.

When checking the hotel accounts, the tax agent questioned the tax treatment of the large accommodation fee income of 6.5438+0.8 million yuan charged by a company. In this regard, the hotel financial staff explained that Company A rented room 15 as office space in the hotel, and both parties signed a five-year agreement, and the rental income in these two years was 1.8 million yuan.

. Since the business scope of the hotel is catering and accommodation services, the rental income is incorporated into the accommodation income, and the business tax is paid according to the hotel sub-tax item of the business tax service tax item.

At the same time, issue hotel invoices.

Tax agents believe that the Notes on Business Tax Items (Trial Draft) stipulates that the hotel industry refers to the business of providing accommodation services; Leasing industry refers to the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time.

. Kaixiang Hotel will transfer Room 15 to others for use within the agreed time. 1.8 million yuan income is wrong to pay business tax according to the hotel industry in the service industry, but should pay business tax according to the leasing industry in the service industry.

The tax accountant made a further analysis of this income. Since Kaixiang Hotel's business of transferring 15 room to others is a rental business, according to the Provisional Regulations on Property Tax,

If the property is rented, the tax rate is 12% based on the rental income of the property. Therefore, Kaixiang Hotel should pay property tax of 2 16000 yuan (180? 12%)。 Moreover, according to the Provisional Regulations on Stamp Duty, the real estate lease contract is stamped at one thousandth of the lease amount, and Kaixiang Hotel should also pay stamp duty according to the agreed amount. Finally,

The tax agent reminded the hotel financial staff that the tax-related nature of the taxpayer's business behavior should be analyzed from the nature of the business behavior itself, not just considering its own business scope.