How do hotels file tax returns?

You belong to the service industry, and the main tax is business tax, which is paid according to the tax verification method: (paying local tax)

1, main tax: pay 5% business tax according to income.

2. Additional taxes and fees

(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);

(2) The education surcharge is paid at 3% of the business tax;

(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;

3. Pay 20% personal income tax according to the distributed dividends.

4. Pay enterprise income tax at 25% of the profits.

5. In addition, there are property tax (65438+ 0.2% of the original value), land use tax, stamp duty and automobile transportation tax.