Traditional Culture Encyclopedia - Tourist attractions - How to pay taxes when a tourist shop is open for four months?
How to pay taxes when a tourist shop is open for four months?
1. Pay 5% of business tax according to turnover, and pay urban construction tax and education surcharge according to business tax (different tax rates apply according to regions and lots, and regulations vary from place to place), and the embankment fee is about 1%.
2. The hotel income is subject to business tax at the rate of 5% for the service industry.
3. Those who own their own property pay 1.2% of the original value of the property, and those who rent the house pay 12% of the property tax, and whoever collects the rent pays the tax.
4. Tourism catering income is also subject to business tax at the rate of 5% for the newspaper industry.
5. Pay enterprise income tax on the annual profits (18% below 3, yuan, 27% between 3, yuan and 1, yuan, and 33% above 1, yuan).
6. Withholding personal income tax for salary bonus.
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