What items are taxed on the income obtained by the owners of hotel property management?

Property hotel is the property right of hotel rooms bought out by individual investors, that is, the developer sells the independent property right of each hotel room to investors in the form of real estate sales.

Hotel property management owners should pay business tax according to the provisions of relevant tax laws and administrative regulations, pay business tax according to "service industry-leasing industry", and collect personal income tax according to the items obtained in property leasing. Taxpayers should pay special attention to:

1. According to the Provisional Regulations on Real Estate Tax, if real estate is leased, the rental income of real estate shall be the tax basis of real estate tax, and the tax rate shall be 12%. According to the relevant provisions of the Provisional Regulations on Property Tax, the lessor shall pay the property tax according to the rental income.

Two, according to the provisions of the "Provisional Regulations on Stamp Duty", the property lease contract, according to the lease amount of one thousandth of the decal.

3. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Adjusting the Tax Policy of the Housing Leasing Market (Cai Shui [2000] 125), from 200 1 1, personal income tax will be levied at a reduced rate of 10% on the income obtained by individuals from temporarily renting houses.

In addition, investors who choose this kind of hotel should pay attention to the following factors: first, choose the site carefully. Second, choose the property of large real estate developers. Third, we should estimate a reasonable return on investment. Fourth, combine with the local environment.