What taxes does the hotel need to pay and what is the tax rate?

1, business tax 5%, urban construction tax 7%, education fee 3%.

2. Taxable amount of hotel industry is generally calculated according to the total amount of invoices. If you want to pay a fixed amount of tax, please consult the local tax bureau.

3. Local education surcharge is levied at 2% of business tax.

4. Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and increase it year by year later).

5. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter).

Extended data

1. Single proportional tax rate refers to the application of the same proportional tax rate to all taxpayers of the same tax object. ?

2. Differential proportional tax rate means that different taxpayers of the same tax object are taxed in different proportions.

3. Product differential proportional tax rate: different products are subject to different proportional tax rates, and the same product is subject to the same proportional tax rate. Such as consumption tax, customs duties, etc. ; ?

4. Industry differential proportional tax rate: that is, different industries apply different proportional tax rates, and the same industry applies the same proportional tax rate. Such as business tax.

5. Regional differential proportional tax rate: that is, different proportional tax rates are applied in different regions and the same proportional tax rate is applied in the same region. Such as urban maintenance and construction tax. ?

6. Range proportional tax rate means that for the same tax object, the tax law only stipulates the minimum tax rate and the maximum tax rate, and each region determines the specific use tax rate within this range.

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