What kinds of stamp duty do hotels have to pay?

1. Hotels, like other industries, pay stamp duty according to the Provisional Regulations on Stamp Duty.

Secondly, the scope of stamp duty.

1. Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature.

2. Property right transfer documents.

3. Business books.

4. Permission.

5. Other tax vouchers determined by the Ministry of Finance.

Three. Stamp duty rate

(1) proportional tax rate

1, the applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is one thousandth;

2, processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property transfer certificates, the tax rate is five ten thousandths;

3, purchase and sale contracts, construction and installation engineering contracts, technology contracts, the tax rate is three ten thousandths;

4. For loan contracts, the tax rate is 0.5 ‰;

5. The account books for recording funds shall be recorded as 0.5% of the total amount of "paid-in capital" and "capital reserve".

Flowers;

(2) Fixed tax rate

Business account books, rights and licenses are posted at five yuan each.

IV. Calculation of Stamp Duty Payable

1. The calculation formula of stamp duty payable for proportional tax rate certificate is:

Taxable amount = taxable amount of taxable documents × proportional tax rate

2. For vouchers with fixed tax rate, the calculation formula of stamp duty payable is:

Taxable amount = number of taxable documents × fixed tax rate

3. The formula for calculating the taxable amount of account book stamp duty for recording funds in business account books is:

Taxable amount = (paid-in capital+capital reserve) ×0.05%

Other account books are posted according to each 5 yuan.