2, urban construction tax: sales tax amount * applicable tax rate

Applicable tax rate depends on the hotel in what location to open, in the city of 7%; in the county, the town of 5%; in the rural areas of 1%

If the urban area: 5 yuan * 7% = 0.35 yuan, in other places to calculate it yourself!

3, education surcharge (including local education surcharge: business tax payment * 4% = 5 yuan * 4% = 0.2 yuan

Income tax: depends on the level of profitability of the hotel, if it does not include you this 100 yuan income is already a profitable business, if after January 1, 2008,, it is 100 * 25% = 25 yuan.