Is the hotel's corporate income tax levied on an audit basis, on a determined basis, or at a fixed amount, or on a case-by-case basis?

Based on the size and operating conditions of the enterprise, the tax bureau will determine whether the corporate income tax collection method is assessment collection or audit collection.

Account audit collection is also called "account audit levy" or "self-reported audit collection". Within the prescribed tax period, taxpayers shall apply to the tax authorities for their turnover and income based on their financial statements or operating conditions. After review by the tax authorities, they will first issue a payment note and submit it to the local treasury agent bank within a time limit. Pay taxes. This collection method is suitable for taxpayers whose account books, vouchers, and financial accounting systems are relatively sound, and can truthfully account based on them, reflect production and operation results, and correctly calculate the tax payable.

Verified collection means that the tax authorities verify the verified output and sales of taxable products produced by the taxpayer based on the taxpayer's situation and under normal production and operation conditions, and then levy the tax at the tax rate stipulated in the tax law. Way.

The assessed collection methods include fixed-amount collection and assessed taxable income rate collection.

According to Article 35 of the "Tax Collection and Administration Law": taxpayers have one of the following circumstances , the tax authorities have the right to determine the amount of tax payable:

1. According to the provisions of laws and administrative regulations, it is not necessary to set up account books;

2. Account books should be set up in accordance with the provisions of laws and administrative regulations but are not set up;

3. Destroying account books without authorization or refusing to provide tax information;

4. Although account books are set up, the accounts are confusing or the cost information, income vouchers, and expense vouchers are incomplete, making it difficult to check the accounts;

5. When a tax obligation arises and the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration within a time limit, the tax declaration is still not made within the time limit;

6. The tax calculation basis declared by the taxpayer is obviously low and there is no legitimate reason.

Article 37 of the "Tax Collection and Administration Law" stipulates: For taxpayers engaged in production and business operations who have not completed tax registration in accordance with regulations, as well as taxpayers temporarily engaged in business operations, the tax authorities shall determine the amount of tax payable. , ordered to pay.

If a taxpayer falls into any of the above circumstances, the tax authorities have the right to use one or more of the following methods to determine the amount of tax payable:

1. Determine with reference to the tax burden levels of taxpayers with similar business scale and income levels in similar local industries or similar industries;

2. It is determined according to the method of operating income or cost plus reasonable expenses and profits;

3. Calculated or calculated based on the consumed raw materials, fuel, power, etc.;

4. Verified according to other reasonable methods.

The tax authorities must follow legal authority and procedures when determining and collecting taxes, and protect the legitimate rights and interests of taxpayers. For example, when assessing and levying taxes on individual industrial and commercial households, legal procedures must be followed, that is, self-reporting by households, typical surveys, quota assessment, and quota issuance.

Therefore, the hotel's corporate income tax will not be fixed in a fixed model for this industry, but the tax collection method will be determined according to the situation.