The real estate company built a hotel. What's a good tax planning scheme?

Now we are in the period of value-added tax reform, so the first thing to see is whether your hotel is in the pilot area of value-added tax reform. If so, then you don't have to consider the business tax of gold and silver hotels, because it can be deducted from the input tax of value-added tax. The specific provisions of the value-added tax reform are subject to the provisions of your region, so I won't say much. If it is not within the scope of the pilot, then it is best to set up an independent company to operate the hotel, accounting for the tax of the real estate company and the hotel respectively, which means that the company is not allowed to operate directly. Because according to the provisions of business tax, private hotels belong to private service industry, so you have to pay business tax and value-added tax. If you invest in fixed assets, it depends on your shareholding ratio. If it is too large, it will be regarded as running line by line.

The Law on Concurrent Business stipulates that if the taxpayer's taxable behavior is to engage in non-taxable services concurrently, the sales of goods or taxable services and non-taxable services shall be accounted for separately, and value-added tax and business tax shall be levied separately. Taxpayers who do not conduct separate accounting or cannot conduct accurate accounting shall collect business tax together with VAT taxable behavior.