What taxes does the hotel need to pay?

The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, corporate income tax and personal income tax. (I) Business Tax

According to the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of catering business tax refers to the total price and extra-price fees charged by taxpayers to the other party for providing taxable services in the catering industry, and the business tax is levied at the rate of 5%.

the calculation formula is: business tax payable = business income × business tax rate

1. According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, in restaurants, restaurants and other catering service places, if customers provide services by singing and dancing in the form of entertainment while eating, they should charge additional fees in addition to the food price, and pay business tax according to the entertainment tax rate. Where the above-mentioned additional fees charged by the above-mentioned units are not clearly divided from the income from food and beverage prices, business tax shall be levied on all their income in accordance with the tax items and rates of entertainment industry.

2. According to the Notice of State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax in Catering Industry, if restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether the customers spend on the spot, the income from the goods should be merged into the taxable income of business tax to collect business tax.

3. According to the "Reply of State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax on Boiled and Cooked Foods", as for how to collect turnover tax when taxpayers operate cooked and cooked foods, according to the Provisional Regulations of the People's Republic of China on Business Tax and the Provisional Regulations of the People's Republic of China on Value-added Tax, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, the business tax should be levied on the behavior of cooking cooked food in restaurants, restaurants and other catering industries, regardless of whether consumers spend on the spot or not.

(II) Urban maintenance and construction tax

According to Chongqing Municipal People's Government Order No.43, the administrative measures for the collection of urban maintenance and construction tax in Chongqing, the tax basis of urban maintenance and construction tax is the value-added tax, consumption tax and business tax payable by taxpayers. The tax rates are 7%, 5% and 1% respectively.

calculation formula: tax payable = value-added tax, consumption tax and business tax × tax rate

Taxpayers in different regions implement different tax rates:

1. If the taxpayer is located in the urban area, the tax rate is 7%;

2. If the taxpayer is located in a county or town, the tax rate is 5%;

3. If the taxpayer is not located in the city, county or town, the tax rate is 1%.

(III) Education surcharge

The tax basis is the amount of value-added tax, consumption tax and business tax that taxpayers should pay, and the surcharge rate is 3%.

calculation formula: additional amount of education fee payable = business tax amount × rate.

(iv) enterprise income tax

according to the detailed rules for the implementation of the provisional regulations of the people's Republic of China on enterprise income tax, the object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 3 thousand yuan (including 3 thousand yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 3, yuan to 1, yuan (including 1, yuan), the tax rate shall be reduced by 27%.

(V) Personal income tax

According to the Individual Income Tax Law of the People's Republic of China, enterprises should withhold and remit the personal income tax of employees on schedule. Personal income tax is a tax levied on the taxable income obtained by individuals. According to the provisions of the tax law, the unit or individual who pays the income is the taxpayer of individual income tax.