How does the hotel industry pay property tax?

Pay the property tax according to 65438+ 0.2% of the residual value of the house. The calculation formula is: property tax = original value of the property *( 1- deduction ratio) * 1.2%/ year, and the deduction ratio is between 10%-30%, depending on local provincial regulations. Property tax is calculated on an annual basis and paid in installments. The payment time depends on the regulations of the local local tax bureau.

The calculation of shop property tax is based on the rental income of real estate. The tax rate is 12% according to the rental income of real estate. Therefore, if the long private room of the hotel has signed a house lease agreement, it should pay the property tax in the form of lease.

Calculation method of hotel property tax: 1 Calculated according to the actual construction value (original value) registered in the financial special account *( 1-30%)* 1.2%; When the self-owned property is used for lease, it is calculated according to the rental income of the leased property * 12%; 2. The property tax is calculated at 12% of the rent. For self-use, the original value of the property * self-use construction area/total construction area * 1.2% can be calculated.