Yuancai hotel

The purchase of raw materials by hotels belongs to operating costs, and the taxes of hotel catering services mainly include business tax, enterprise income tax, property tax, urban maintenance and construction tax and value-added tax. At present, the taxes included in the management expenses include property tax, vehicle and vessel use tax, land use tax and stamp duty. Therefore, the raw materials purchased by the hotel are not included in the management expenses.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise. Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.