How to calculate the property tax and land use fee of five-star hotels?

The calculation method of property tax and land use tax of five-star hotels is the same as that of other enterprises: 1. Hotel's own property: calculated according to the actual building value (original value) registered in the special financial account *( 1-30%)* 1.2%; Self-owned real estate for rent; 2. Calculated according to the rental income of the leased property * 12%; Do it when you plan: borrow: management fee-property tax

Loan: Taxes payable-property tax

Land use tax is generally paid by the land owner, according to the area registered on the land certificate and the price of different regions. Accrual: management fee-land use tax.

Loan: Taxes payable-land use tax

Whether the property tax and land use tax are paid quarterly or annually should be implemented by contacting the local local taxation bureau.