Traditional Culture Encyclopedia - Hotel accommodation - What is the tax basis of hotel stamp duty?
What is the tax basis of hotel stamp duty?
contract tax included amount. Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective documents in economic activities and economic exchanges. The stamp duty of hotels is generally based on the tax-included amount of the contract. A contract refers to an agreement between natural persons, legal persons and other organizations with equal subjects to establish, change and terminate civil rights and obligations.
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