What taxes will the hotel industry need to pay after replacing business tax with value-added tax?

After the business tax to value-added tax reform, only the business tax in the hotel industry has been changed to value-added tax, while other taxes remain unchanged.

The basic taxes that the hotel industry needs to pay after the business tax to value-added tax reform:

1. Value-added tax (the tax rate for small-scale taxpayers is 3, 6)

2. Urban construction tax (value-added tax, business tax, consumption tax) tax amount * applicable tax rate. The applicable tax here refers to the tax rate in the urban area where the taxpayer is located. It is 7. In counties, towns, and large and medium-sized industrial and mining enterprises that are not in counties or towns, the tax rate is 5. If it is not in urban areas, the tax rate is 5. , the tax rate for counties and towns is 1

3. Education surcharge (VAT, business tax, consumption tax) tax amount *3

4. Local education surcharge (VAT, business tax, consumption tax) Amount*2

5. Water conservancy construction fund (value-added tax, business tax, consumption tax) tax amount*1

6. Corporate income tax (total profit*25). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. High-tech enterprises that need key support from the state are 15%, small low-profit enterprises are 20%, and non-resident enterprises are 20%.

Basic calculation formula: taxable income = total income minus the amount of allowed deductions. Income tax payable = taxable income * tax rate.

7. Real estate tax

If the company owns real estate property rights, it must pay real estate tax. Real estate tax is a tax levied on domestic-funded units and individuals with property rights in cities, counties, incorporated towns, and industrial and mining areas based on the original value of the property tax or rental income.

(1) The original property tax value (assessed value) is used as the basis for tax calculation, and the tax rate is 1.2.

The calculation formula is: annual property tax payable = original value of the property (assessed value) × (1-30%) × 1.2

(2) Tax calculation based on rental income Based on this, the tax rate is 12.

The calculation formula is: annual real estate tax payable = annual rental income × 12%

If the unit is a "foreign-invested enterprise or foreign enterprise", it should pay urban real estate tax.

8. Urban land use tax

Urban land use tax is within the scope of cities, counties, incorporated towns and industrial and mining areas, and is levied on units and individuals with land use rights based on actual occupation. The land area is the basis for tax calculation and a tax is levied according to the specified tax amount.

Annual tax payable = ∑ (land area at each level * corresponding tax amount). Beijing’s urban land tax levels are divided into six levels. The land tax standards at each level are: the annual tax per square meter for first-level land is 10 yuan; the annual tax per square meter for second-level land is 8 yuan; and the annual tax per square meter for third-level land is 6 yuan. ; The annual tax for fourth-grade land is 4 yuan per square meter; the annual tax for fifth-grade land is 1 yuan per square meter; the annual tax for sixth-grade land is 0.5 yuan per square meter.

If the unit is a "foreign-invested enterprise or foreign enterprise", it should pay the foreign-invested enterprise land use fee.

9. Vehicle and vessel use tax

If you own a motor vehicle, you must also pay the corresponding vehicle and vessel use tax. The vehicle and vessel use tax is imposed on vehicles driving on public roads and sailing on the road. A property behavior tax levied on ships in domestic rivers, lakes or territorial sea ports based on type, tonnage and prescribed tax amount. The calculation formula is: Tax payable for passenger cars = number of taxable vehicles * unit tax amount Tax payable for trucks = load or net tonnage of the vehicle * unit tax amount Tax payable for motorcycles = number of taxable vehicles * unit tax amount If the unit If it is a "foreign-invested enterprise or foreign enterprise", it should pay vehicle and vessel license tax.

10. Stamp duty

Stamp duty is a behavioral tax levied on various vouchers listed in the Interim Regulations on writing and receiving stamp duty in economic activities and economic exchanges. Voucher tax. There are two types of taxation: ad valorem taxation and specific taxation.

Tax payable = tax amount * tax rate, tax payable = number of vouchers * unit tax amount.

11. Deed tax

If an enterprise takes over real estate, it must pay deed tax in time. Deed tax is for the transfer of land and house ownership within the territory of the People's Republic of China. A tax levied on units and individuals that own rights and house ownership. Deed tax is calculated based on the transaction price when land use rights and house ownership are transferred. Currently, the current deed tax rate in Beijing is 3. The tax payable = real estate transaction price or appraisal price * tax rate.

12. Personal income tax

Personal income tax is a tax levied on various taxable incomes obtained by individuals.

The unit or individual who pays the income is the withholding agent of personal income tax and shall withhold and pay the personal income tax of employees on a regular basis in accordance with the provisions of tax laws. Withholding and payment of personal income tax is the legal obligation of the withholding agent.