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?

From the perspective of business transaction essence and tax management, we should objectively understand the "long private room" and carry out tax treatment according to its business essence. First of all, the long private room is essentially a disguised housing lease, which is no different from other housing leases. Although the lessor is a hotel, according to the substantive taxation principle of the tax law, the tax payable should be determined according to the economic essence, not the transaction object. Secondly, although they are in the same hotel, the purpose of the Dragon Room is different from that of other hotel guests. The purpose of the long private room is to integrate office, residence and catering, focusing on office, which is obviously different from the business scope of the hotel; Other guests live for the purpose, and the service scope is consistent with the business scope of the hotel. In essence, the business purpose of Longbin Room is different from the business scope of the hotel, and it is another business developed outside the basic business scope-house leasing. Third, the lease period of the long private room is inconsistent with that of other hotel guests. The lease of long private rooms is generally very long, while other guests stay for a short time, which is obviously caused by different lease purposes. Finally, although I haven't changed the room structure and enjoyed the services provided by the hotel, I can't be regarded as a hotel guest. There is no difference between the leasing nature of long private rooms and office buildings, and the leasing nature should not be changed because the lessor is a hotel.

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.