The standard of hotel tax payment includes the following aspects:

1. Value-added tax. Value-added tax is a tax levied on the sales of goods and services. For hotels, if they are recognized as general taxpayers, the VAT rate is 6%; If it is recognized as a small-scale taxpayer, the VAT rate is 3%.

2. Urban construction tax. Urban construction tax is a tax levied according to a certain proportion of value-added tax or business tax (whichever is higher). The specific proportion varies according to the location of the taxpayer, usually between 3% and 7%.

3. Additional education fees. Education surcharge is also a tax levied according to a certain proportion of value-added tax or business tax paid, usually around 3%.

4. Surcharge for local education. Local education surcharge is also a tax levied according to a certain proportion of value-added tax or business tax paid, usually around 2%.

5. income tax. As an enterprise, hotels need to pay enterprise income tax according to their profits. The tax rate of small and micro enterprises is 21%, and the tax rate of general enterprises is 25%.

6. Personal income tax. If the income of hotel employees reaches a certain standard, personal income tax will be withheld and remitted.

7. Stamp duty. If the hotel involves purchase and sale contracts, stamp duty is also required.

8. Property tax and urban land use tax. If the hotel owns real estate, it also needs to pay property tax and urban land use tax.

9. Travel tax. If the hotel owns a car, it also needs to pay travel tax.

individual catering enterprises basically pay taxes according to the following aspects:

1. The catering industry is managed by pure local tax, and it must go to the local tax bureau (not the IRS) within 31 natural days after the industrial and commercial office obtains the business license.

2. Generally, the tax authorities implement the method of regular quota for individual industrial and commercial households, which means that you will be given the amount of tax payable for one month according to the region, lot, area and equipment.

3. If the monthly income is less than 5,111 yuan, it is exempt from business tax, as well as urban construction tax, education surcharge and local education surcharge.

4. If the monthly income is more than 5,111 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.

5. If your monthly quota is less than 5,111 yuan, or your monthly quota is more than 5,111 yuan, you will have to pay taxes if your monthly quota is exceeded.

6. Many regions encourage re-employment or start their own businesses, and have introduced some preferential policies for small and micro enterprises. Please consult your tax administrator about whether you can enjoy them.

to sum up, the tax payment standard of hotels may be different according to the actual situation of regions and hotels.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 2

Individual income tax shall be paid on the following personal income:

(1) Income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.