How to pay taxes on dividends of property-based hotels?

The Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Issues of Hotel Property Management Owners (Guo [2006] No.478) stipulates that the hotel property management owners shall provide the property use right to cooperate with the hotel within the agreed time. If the property right does not belong to the new economic entity, the fixed income and dividend income obtained by the owners in accordance with the agreement shall be regarded as rental income and paid in accordance with the provisions of relevant tax laws and administrative regulations. 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 (Caishuizi [2000] 125), from 200 1, individual income tax will be levied at the reduced rate of 10%.

Business tax: 1.8 million *5%=0.9 million, omitting urban construction tax (7% of business tax) and education surcharge (3% of business tax).

Personal income tax:180,000/12 =150,000, and the monthly tax payable is (15000-15000 * 20%) *10% = 0.

0. 1.2 million * 1.2 months = 1.44 million.

For hotel property management, taxpayers need to pay special attention to the provisions of the Provisional Regulations on Property Tax. If the property is rented, the rental income of the property is the tax basis of the property tax, and the tax rate is 12%. The tax burden in this area is heavier. Property tax payable by Ms. Zhou: 1.8 million yuan * 1.2% = 2 1.6 million yuan.

In addition, according to the Provisional Regulations on Stamp Duty, the real estate lease contract should be stamped at one thousandth of the lease amount. 18 * 0.1%=180 yuan.