Traditional Culture Encyclopedia - Hotel accommodation - There is a small supermarket in the hotel, which is not accounted for independently. Is it necessary to set up a national tax registration?
There is a small supermarket in the hotel, which is not accounted for independently. Is it necessary to set up a national tax registration?
Taxpayers in hotels and restaurants should pay value-added tax instead of business tax when selling food in different places.
Taxpayers in the hotel industry and catering industry can choose to pay value-added tax in accordance with the provisions of Article 29 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.50 of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China).
This announcement shall be implemented as of 20 12 1.
In accordance with the above provisions, handle the national tax registration,
According to the division of the scope of enterprise income tax collection and management, if the business tax has been paid, the enterprise income paid in the local tax may not be accounted for separately.
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