How do hotels pay taxes?

Legal analysis: Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax:

First, levy audit

1. Pay 5% business tax according to operating income (business tax has been withdrawn from history and will not be levied).

2. Additional taxes and fees

(1) Urban construction tax is paid at 7% of the paid business tax;

(2) The education surcharge is paid at 3% of the business tax;

(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;

(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.

Two, individual industrial and commercial households tax standards

1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.

2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.

3. There is about 2% personal income tax.

4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

Three, the tax authorities approved the collection of individual industrial and commercial households generally implement the regular quota method, that is, according to the area, location, area, equipment and other approved to give you a month's tax payable.

If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.