How do hotels pay taxes?

The hotel pays taxes according to the regular quota and invoice.

Regular quota is a payment method for taxpayers whose turnover is difficult to be accurately calculated by tax authorities (such as some individual industrial and commercial households), which is declared by taxpayers themselves and paid by tax authorities according to the approved turnover and profits after investigation and verification by tax authorities.

1, in accordance with the provisions of laws and administrative regulations, account books may not be set.

2, in accordance with the provisions of laws and administrative regulations should be set up but not set up account books.

3. Destroying account books without authorization or refusing to provide tax information.

4. Although the account books are set up, the accounts are confused or the cost data, income vouchers and expense vouchers are incomplete, which leads to the difficulty in auditing the accounts.

5. If the taxpayer fails to file tax returns within the prescribed time limit, the tax authorities shall order him to file tax returns within the time limit, or fails to file tax returns within the time limit.

6. The tax basis declared by taxpayers is obviously low, and there is no justifiable reason.

Extended data:

1, tax refusal:

If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law.

2. Taxes that should be withheld, receivable and not collected by withholding agents:

If the withholding agent fails to collect the tax, the tax authorities shall recover the tax from the taxpayer and impose a fine of not less than 50% but not more than three times the unpaid tax on the withholding agent.

3. Taxpayers refuse to withhold or collect taxes:

If a taxpayer refuses to withhold or collect taxes, the withholding agent shall report to the tax authorities, who shall directly recover the taxes and late fees from the taxpayers; If the taxpayer refuses to pay, it shall be implemented in accordance with the provisions of Article 68 of the Tax Administration Law.

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