Traditional Culture Encyclopedia - Hotel franchise - How to prepay business tax for hotel service membership card?
How to prepay business tax for hotel service membership card?
According to Guo Shui Fa [1995] No.076 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the membership fee, seat fee, qualification deposit and other similar fees collected by members when they join clubs, exchanges or similar membership-based economic, cultural and sports organizations shall be subject to business tax.
The time when the business tax obligation occurs is the day when the member receives the membership fee, seat fee, qualification deposit and other similar expenses. The above-mentioned expenses of member units, if refunded when members leave the meeting, can be deducted from the current turnover when collecting business tax, and directly offset the current operating income in the account.
The membership fee income obtained by issuing membership cards that cannot be directly used for consumption to star-rated hotels shall be paid business tax when the hotel actually collects membership fee income according to the provisions of the General Administration, and its free consumption amount shall not offset the current turnover.
Article 12 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates:
The obligation to pay business tax occurs on the day when the taxpayer provides taxable services, transfers intangible assets or sells real estate, receives business income or obtains evidence to claim business income. Unless otherwise provided by the competent departments of finance and taxation of the State Council, such provisions shall prevail.
When you apply for a card, although you have "earned business income", objectively you have not "provided taxable services", so the hotel does not need to pay business tax (and surcharges) at this time. You need to calculate business tax and surcharges according to different tax items when customers use a membership card.
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