Does the hotel mix tobacco, alcohol and drinks? How should I pay taxes?

1. Hotel sales of tobacco, alcohol and beverages are mixed sales, so value-added tax and business tax should be accounted for separately to avoid overpayment of taxes caused by mixed taxation. 2. Calculate business tax according to room income (the tax rate is 5%). 3. Calculate the value-added tax according to the income from the sale of tobacco, alcohol and beverages. 4. Although the hotel mainly focuses on business tax, it also has VAT taxable business such as commodity sales.