How to tax the dividends of property-based hotels?

How to tax the dividends of property-based hotels?

Property-style hotel means that the developer divides each room of the hotel into independent property rights and sells them to investors. Investors generally don't live in hotels, but entrust rooms to hotel management companies to operate, get a return on investment, and get the right to stay free for a certain period of time given by hotel management companies. It is a tourism real estate model combining investment and leisure vacation.

As for how hotel property owners pay taxes, State Taxation Administration of The People's Republic of China's Reply on Tax Payment of Hotel Property Owners (Guo [2006] No.478) stipulates that hotel property owners provide the right to use the property within the agreed time to cooperate with the hotel. If the property rights do not belong to the new economic entity, the fixed income and dividend income obtained by the owners according to the agreement shall be regarded as rental income. According to the provisions of relevant tax laws and administrative regulations, it shall be in accordance with the "service industry-

For hotel property management, taxpayers need to pay special attention to the Provisional Regulations on Property Tax, which stipulates that the rental income of real estate is the tax basis of property tax, and the tax rate is 12%. Article 1 of State Taxation Administration of The People's Republic of China's Reply on Some Issues Concerning the Property Tax Business in Anhui Province (Guo Fa [1993] No.368) stipulates that property invested in joint ventures should be treated differently when collecting property tax. In the case of real estate investment joint venture, investors participate in the investment to make profits and do not bear the risk of joint venture. The rent of real estate is actually obtained in the name of joint venture. According to the relevant provisions of the Provisional Regulations on Property Tax, the lessor should pay the property tax according to the rental income. In addition, according to the provisions of the Provisional Regulations on Stamp Duty, according to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Adjusting the Tax Policy of the Housing Rental Market (Caishuizi [2000] 125), the income from individual rental housing is reduced from 200 1 1.

In order to simplify the calculation, assuming that other tax adjustment matters are not considered, Ms. Zhou received an annual room profit dividend of 6,543.8+0.8 million yuan in 2009, and should pay business tax and additional 654.38+0.8× 5.5% = 0.99 (ten thousand yuan); Property tax payable18×12% = 2.16 (ten thousand yuan); Stamp duty payable18× 0.1%= 0.018 (ten thousand yuan); Personal income tax payable (18-0.99-2.16-0.018) × (1-20% )×10% =1./kloc

How to calculate income tax for enterprise dividends?

Generally speaking, there are two kinds of dividends for the company's profits: one is the common profits that shareholders should distribute according to their shares, which is called dividends. Shareholders include enterprises and individuals. According to the provisions of the new enterprise income tax law, dividends, bonuses and other equity investment income between qualified enterprises are tax-free income. Dividends and bonuses distributed by enterprises to individual shareholders shall be calculated in accordance with the relevant provisions of individual income tax. The other is that enterprises distribute a certain proportion of profits or excess profits to workers after paying their wages, which is called labor dividends. Labor dividend is similar to bonus in form, but it is essentially different from bonus. Bonus is the excess labor remuneration paid by the enterprise to the individual workers, which is reflected in the cost of the enterprise, while labor dividend comes from the distribution of labor factor income and takes the workers as the group.

How to tax the dividends of property-based hotels? Generally speaking, the information on the dividend tax treatment of property-based hotels compiled by Mr. Bian Xiao has been finished above. I believe all the students know that personal income tax is calculated according to the income of property-based hotels. If you still want to know the financial information of the property hotel, there are many free materials on this website.