Traditional Culture Encyclopedia - Hotel reservation - We are a hotel company. We have several rooms and then rent them to our clients. We only charge the owner's handling fee (agency fee). Is income tax VAT or business tax?
We are a hotel company. We have several rooms and then rent them to our clients. We only charge the owner's handling fee (agency fee). Is income tax VAT or business tax?
In addition, local tax authorities also have specific provisions. For example, the document of Qingdao Local Taxation Bureau (Di Qing Guo Shui Fa [2003] 166) stipulates that for hotels and restaurants, the private room business that meets the following two conditions at the same time is long private room business, and the property tax is levied from the rent: (1) If the private room is stipulated in the contract for more than half a year; (2) listed office and business. According to the document of Changchun Local Taxation Bureau (Chang Di Liu Shui Zi [2000]No. 109), if the lessee simply wants to stay, the business tax should be levied on the hotel as "hotel business", and if the lessee uses the rented room for business activities, the business tax should be levied as "rental business" and the corresponding property tax should be levied from the rent. "Nanjing Housing Leasing Management Measures" (Nanjing Municipal People's Government DecreeNo. 230th) stipulates that hotels (hotels, restaurants, guest houses, etc.). ) If the guest room or other house is provided to others as a fixed office or business place, and the registered address is registered by the industry and commerce, and the user pays the approximate price, it will be included in the house lease management. According to the document of Guangdong Local Taxation Bureau (Guangdong Local Taxation Bureau [1991] No.403), the rental income of hotels and warehouses belongs to operating income, which is different from the rental income of houses. Therefore, the property tax of hotels and warehouses is still levied according to the original value of their fixed assets.
It can be seen that local requirements are not consistent. Taxpayers should follow the relevant regulations of local tax authorities, communicate with tax authorities in time, pay taxes correctly and reduce tax-related risks.
- Previous article:Compulsory hotel isolation
- Next article:Which is better, polypropylene or polyethylene?
- Related articles
- Does Long Yuan Mingjun Community in Taocheng District of Hengshui belong to the main urban hukou?
- How to do a good job of service
- Is Shenyang Kangboyuan a pyramid scheme
- What's delicious in Wuxi?
- Looking for a Korean movie. The plot is that the male protagonist and the female protagonist were secretly filmed having sex in a hotel and then uploaded to the Internet.
- Did Leslie Cheung commit suicide because he was trapped by desire?
- Where do I get off at Changsha W Hotel subway?
- How far is Fuzhou bullet train from Shimao Intercontinental Hotel?
- What should I pay attention to when studying in Italy?
- Detailed location of Linxi Hotel, Jin Meiyu, Foshan