I would like to ask what is the hotel's corporate income tax rate? The main tax type is business tax, and the main business is guest rooms, so where should corporate income tax be paid?

The place where corporate income tax is paid is the location of the institution. If you do not have a branch, it is in the place of business. If you open a branch, it depends on the company registration type of the branch. If it is a branch that is not independently accounted for, the corporate income tax will be settled and paid in a unified manner at the head office. The corporate income tax rate depends on the business scale of your hotel. If it is a small low-profit enterprise, the corporate income tax is calculated based on 50% of the taxable income multiplied by 20%. If it is not a small business, the corporate income tax rate is 25%.