Can part of the income from hotel rental property offset the rent?

If the hotel rents out real estate, part of the income from the rental can't offset the rent, so it should be accounted for separately. Otherwise, it is suspected of tax evasion. According to Article 63 of the Tax Administration Law, a taxpayer forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenses or omits or omits income in the account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable.

1. When renting a property,

Borrow: Long-term deferred expenses

Loans: bank deposits, etc.

2. At the time of amortization,

Debit: other business costs

Loan: Long-term deferred expenses

3. When renting a house,

Borrow: bank deposits, etc.

Loans: other business income

Taxes payable-VAT payable (output tax)

4. Taxable time.

Borrow: business tax and surcharges

Loan: taxes payable-urban construction tax/education surcharge, etc.

Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. Such as sales of materials, materials and packaging materials, licensed use of intangible assets, rental of fixed assets, rental of packaging materials, transportation, sales of waste materials, etc.

Other business costs refer to the expenses incurred by an accounting enterprise in other business activities other than its main business activities. Including: cost of materials sold, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials.