How to calculate the operating income of the hotel?

(1) Business tax Business tax is the main tax levied on service enterprises, and it is levied on units and individuals that provide services, transfer intangible assets or sell real estate. Hotels, restaurants, hotels, bars, teahouses, etc. They are all typical service enterprises, so business tax is levied. Business tax is levied according to a certain proportion of net operating income. Net operating income refers to the actual collection after deducting discounts, such as hotel room discount, internet cafe discount and off-peak surfing. Business tax is not affected by cost. 1. Business tax items and tax rates involved in hotel catering service industry (1) The specific tax items of service industry refer to the business of providing services to the society by using equipment, tools, places, information or skills. The tax scope of this tax item mainly includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. The service industry business tax rate is 5%. (2) The specific tax item of entertainment industry refers to the business of providing places and services for entertainment activities, including operating karaoke bars, dance halls, karaoke bars, music cafes, billiards, golf, bowling alleys, Internet cafes, amusement parks and other entertainment places to provide services for customers' entertainment activities. Catering services and other services provided by entertainment venues to customers are also taxed according to the entertainment industry. The entertainment industry is subject to a range tax rate of 5% ~ 20%, and the specific applicable tax rate is determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to local actual conditions within the range stipulated in the tax law. However, it is stipulated that business tax will be levied at the rate of 20% on entertainment activities such as nightclubs, karaoke bars, dance halls, shooting, hunting, horse racing, games and golf from May 1 2006. Therefore, financial personnel should be good at analyzing the nature of economic business and accurately dividing tax items when conducting accounting. This will directly affect the tax burden of enterprises. For example, there is a big difference between operating an Internet cafe directly with a house in trust and operating an Internet cafe by another company after renting out the house. The former runs a bar and belongs to the entertainment circle; The latter is a rental house and belongs to the service industry. 2. Calculation and accounting treatment of business tax The calculation formula of business tax payable is: tax payable = operating income × business tax payable at the applicable tax rate, which is accounted by the subjects of "business tax and surcharges" and "tax payable-business tax payable". Here are some examples. Example 1 The operating income of a hotel in May 2009 is as follows: the hotel room income is 3.2 million yuan, and the catering income of the catering department is 5.6 million yuan; Ballroom ticket income is 600,000 yuan, table fee income is 400,000 yuan, and related income of tobacco, alcohol and beverages is 800,000 yuan, with a total income of 1.8 million yuan. Tax rate: ballroom 20%, the rest 5%. ① The business tax payable on hotel room income is: 3,200,000× 5% =160,000 yuan; ② The business tax payable for catering service income is: 5,600,000× 5% = 280,000 yuan; ③ Business tax payable for ballroom income is: 1 800,000× 20% = accounting entries are as follows: Debit: business tax and surcharges-Housekeeping Department160,000-Catering Department 280,000-Song and Dance Hall 360,000 loan: tax payable-business tax payable 800,000 The accounting entries when actually paying business tax are as follows: Debit: payable. According to the provisions of the tax law, hotel catering enterprises engaged in taxable activities of different tax items should calculate the turnover of different tax items separately, and then calculate the tax payable according to their respective applicable tax rates; If it is not accounted for separately, the tax payable shall be calculated from the high applicable tax rate. (2) Mixed sales behavior If a sales behavior involves both taxable services and goods, it is a mixed sales behavior. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services and business tax is levied. The above goods refer to tangible movable property, including electricity, heat and gas. The above-mentioned enterprises, business units and individual operators engaged in the production, wholesale and retail of goods include enterprises, business units and individual operators mainly engaged in the production, wholesale and retail of goods and engaged in taxable services. Whether the taxpayer's sales behavior belongs to mixed sales behavior is determined by the tax collection authority of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC). (3) Where a taxpayer concurrently engages in taxable services and goods or non-taxable services, it shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. Taxable services and goods or non-taxable services that are not accounted for separately or cannot be accurately accounted for shall be subject to value-added tax, and business tax shall not be levied. Whether the taxable services operated by taxpayers should be subject to VAT shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Where a taxpayer concurrently engages in tax reduction or exemption projects, the turnover of tax reduction or exemption projects shall be accounted for separately; If the turnover is not accounted for separately, no tax reduction or exemption may be granted. (4) the division of the scope of business tax and value-added tax. Business tax and value-added tax are turnover taxes. Business tax is mainly levied on various services, as well as on the sale of real estate and the transfer of intangible assets. Value-added tax is mainly levied on all kinds of goods, as well as on processing, repair and repair business. The nature of the two taxes is the same, and their respective collection fields are different, which can be clearly divided in theory. However, there are some specific differences in actual operation, and the country has made some specific regulations. Among them, the business involves hotels, restaurants, tourism and so on. According to the principle of mixed sales, it is easier to determine the scope of taxation. For example, the catering industry, while providing food, also provides cigarettes and other commodities, and business tax should be levied according to the catering industry. Another form of operation is self-made food in the catering industry, which can be sold both internally and externally. If the hotel sets up an independent accounting counter at the gate, it will not only provide homemade food (such as moon cakes, birthday cakes, fast food, etc. ) to its customers, but also to promote foreign sales, which is a part-time behavior. When dividing mixed sales or part-time operation, we must strictly distinguish the concepts of the two, so as to correctly divide the tax scope of business tax and value-added tax. In other service industries, the situation is more complicated. For example, the photo studio opened by the hotel provides picture frames, photo albums and other commodities while taking wedding commemorative photos. Such mixed sales should be subject to business tax in accordance with other service industries. This is because this kind of sales business mainly provides labor services and sells goods at the same time. In this case, mixed sales should be subject to business tax. (II) Urban Maintenance and Construction Tax Urban maintenance and construction tax, also known as urban construction tax, is a tax levied by the state on the basis of the "three taxes" actually paid by units and individuals who pay value-added tax, consumption tax and business tax. Belonging to special purpose tax, it is a tax measure taken by the state to strengthen urban maintenance and construction, expand and stabilize the source of funds for urban maintenance and construction. For the hotel catering service industry, the main tax is business tax, so the tax basis of urban construction tax is business tax. However, at present, the "three taxes" paid by foreign-invested enterprises and foreign enterprises are not subject to urban construction tax. If the hotel is a foreign-funded enterprise, there is no need to pay this tax. According to the provisions of the tax law, the late payment fees and fines levied by taxpayers in violation of the "three taxes" tariff law are not used as the tax basis for urban construction tax, but when taxpayers are found to have paid the "three taxes" and were fined, they should pay back taxes, collect late payment fees and fines for urban construction tax that they evaded. If the "three taxes" are to be reduced or exempted, the urban construction tax should also be reduced or exempted. 1. Urban construction tax rate. Urban construction tax has set up three regional differential proportional tax rates according to the taxpayer's location. The applicable tax rate is: 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 in the city, county or town, the tax rate is 1%. 2. Calculation of tax payable. The taxable amount of urban construction tax is determined by the amount of business tax paid, and its calculation formula is: taxable amount = (actually paid value-added tax+consumption tax+business tax) × applicable tax rate Example 2 Hotel A is located in the urban area, and paid business tax of 800,000 yuan in May 2009, excluding value-added tax and consumption tax. The calculation method of payable urban construction tax is as follows: payable urban construction tax = actually paid business tax × applicable tax rate = 56,000 yuan. The accounting entries are as follows: Debit: business tax and additional loans of 56,000 yuan: taxes payable-urban construction tax of 56,000 yuan (III) Surcharge for education refers to the "three taxes" actually paid by units and individuals who pay value-added tax, consumption tax and business tax. The purpose of its collection is to speed up local education and expand local education funds. The current education surcharge rate is 3%. For the hotel catering service industry, the main tax is business tax, so its calculation basis is also paid business tax. Relevant regulations are the same as urban maintenance and construction tax. Example 3 In the above example, the education surcharge payable by Zhongjia Hotel is: education surcharge payable = actually paid business tax × applicable tax rate = 800,000× 3% = 24,000 yuan. The accounting entries are as follows: Debit: business tax and additional loan of 24,000 yuan: taxes payable-education fee of 24,000 yuan payable (4) accounting of property tax, urban land use tax, travel tax and stamp duty 1. Property tax (1) Property tax is a tax levied on property owners or operators according to the property price or rental income. Property tax is levied on real estate. The so-called real estate refers to the place where people can produce, study, work, entertain, live or store materials through the roof and maintenance structure (with walls or columns on both sides), which can shelter from the wind and rain. (2) The scope of property tax collection is: cities, counties, towns and industrial and mining areas. Excluding rural areas. (III) Collection method ① Ad valorem collection: The property tax is calculated and paid according to the balance after deducting 10% ~ 30% from the original value of the property, and the tax rate is 1.2%, and the deduction ratio of each place is determined by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government. The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Example 4 The original value of the business premises of Hotel B was 50 million yuan. According to local regulations, tax is allowed after the residual value is deducted by 30%, and the applicable tax rate is 1.2%. Property tax payable = original value of the property ×( 1- deduction ratio )×1.2% Property tax = 5000× (1-30% )×1.2% = 42 (ten thousand yuan) ② From rent: According to the Property Tax, If the taxpayer's declared rental income is obviously unreasonable compared with the rental income of similar houses in the same lot, the tax authorities may verify the tax payable in accordance with the regulations. The collection rate (tax rate) is 12%. Example 5 Hotel B rents three facade rooms, with an annual rental income of 300,000 yuan, and the applicable tax rate is 12%. Taxable amount = rental income ×12% = 300,000×12% = 36,000 yuan. 2. Urban land use tax is a kind of tax levied by the state for rational use of urban land, adjustment of land differential income, improvement of land use efficiency and strengthening land management. Urban land use tax is a kind of tax levied on units and individuals who have the right to use land. Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax. Industrial and mining enterprises established outside cities, counties, towns and industrial and mining areas do not need to pay urban land use tax. Urban land use tax is based on the actual land area occupied by taxpayers and is calculated and collected according to the prescribed tax amount. The specific criteria are as follows: (1) big cities 1.5 yuan to 30 yuan; (2) Medium-sized cities 1.2 yuan to 24 yuan; (3) 0.9 yuan to 18 yuan; (4) 0.6 yuan to 12 yuan in the county, market town and industrial and mining area. Example 6 The land area used by Hotel A is 10000 square meters. With the approval of the tax authorities, the land is taxed, and the annual tax per square meter is 4 yuan. Please calculate the annual land use tax payable. Annual payable land use tax = 10000×4=40000 (yuan) 3. Travel tax The scope of travel tax collection refers to vehicles that should be registered in China's travel management departments according to law. Paid by units and individuals who own or travel. Vehicle and vessel tax is subject to a fixed tax rate, that is, it is paid according to a fixed tax amount and declared once a year. 4. Stamp Duty Stamp duty is a tax levied on units and individuals who set up, use and receive legally effective certificates in economic activities and economic exchanges. Stamp duty is a kind of voucher tax with behavioral nature. The act of binding, using and collecting taxable vouchers must be carried out in accordance with the relevant provisions of the Stamp Tax Law. Stamp duty provides a wide range of taxation, and all contracts listed in the tax law or documents with contractual nature, documents of property right transfer, business account books, rights and licenses must be taxed according to law. Moreover, the tax payable should be calculated according to the tax payable contained in the certificate and the applicable tax items and tax rates at the same time when the taxable certificate is established, used, received and the tax obligation occurs; Then the taxpayer buys his own stamp and sticks it on the taxable certificate in full at one time; Finally, the taxpayer cancels or cancels the pasted tax stamp by himself according to the regulations. Enterprises in accordance with the provisions of the calculation should pay property tax, land use tax and travel tax, debit "management fees" subjects, credited "tax payable-property tax payable (or land use tax or travel tax)" subjects; When paying taxes, debit "tax payable-property tax payable" (or land use tax or travel tax) and credit "bank deposit". Example 7 Hotel B is calculated at the prescribed tax rate, assuming that it should pay property tax of 25,000 yuan, land use tax of 30,000 yuan and travel tax of 9,500 yuan. According to the relevant vouchers, the accounting entries are as follows: Debit: management fee 64500; Loan: taxes payable-property tax payable of 25,000 yuan-land use tax payable of 30,000 yuan-stamp duty payable by enterprises with travel tax of 9,500 yuan; When purchasing tax stamps, directly debit "management fee" and credit "cash on hand" or "bank deposit". Example 8 B Hotel used cash to purchase tax stamps from the local tax authorities in 300 yuan due to business needs. According to the relevant vouchers, the accounting entries are as follows: debit: management fee 300 loan: cash on hand 300.