How to calculate personal income tax for hotels

1. How to calculate the business tax and personal income tax for individual hotels opened in detail. In addition, the business income is calculated. The business tax and personal income tax for individuals opened hotels are calculated based on business income. Business tax = business income * 5 Personal income tax = business tax income * 1 Business income mainly refers to accommodation income, catering income and income from sales of goods. 2. How to calculate hotel income tax? Income tax = (income - cost - various expenses - taxes and surcharges) * 25; that is, income tax = total profit * tax rate 25; the income tax rate for qualified small and low-profit enterprises is 20, and the income tax rate for small and low-profit enterprises is 20 Refers to enterprises that engage in non-restricted and prohibited industries by the state and meet the following conditions: industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; other enterprises, the annual taxable income does not exceed 300,000 yuan; The taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.