What is the tax rate for the shops in the hotel to contract others to collect money by share?

According to personal income tax. According to the official website,

1. According to the tax rate table applicable to operating income in the Individual Income Tax Law of People's Republic of China (PRC), the tax rates include 5%, 10%, 20%, 30% and 35%.

2. Operating income includes income from individual industrial and commercial households engaged in production and business activities, income from individual contracting and leasing enterprises and institutions, and income from subcontracting and subletting.

3. After obtaining the contracted business income, the individual shall submit the individual income tax return to the tax authorities within 15 days after the end of each month or quarter, and pay the tax in advance, and make final settlement before March 3 1 of the following year. For specific information, please pay attention to official website for first-hand authoritative information.