How does the hotel pay the tobacco and alcohol sales tax?

1. Hotel sales of tobacco, alcohol and beverages are mixed sales, so value-added tax and business tax should be accounted for separately to avoid overpayment of taxes caused by mixed taxation. 2. Calculate business tax according to room income (the tax rate is 5%). 3. Calculate the value-added tax according to the income from the sale of tobacco, alcohol and beverages. 4. Although the hotel is mainly engaged in business tax, it also has VAT taxable business such as commodity sales. The rate of value-added tax is 17%, which is much higher than the 5% service business tax rate commonly used in the hotel industry. If it is not accounted for separately, it will lead to overpayment of taxes. Roommate com www.5 1dongshi.com