Hotels belong to the service industry, and the taxes paid are:

1, and the business tax is 5% of the turnover; Turnover * tax rate = business tax

2. Urban construction tax is 7% (city), 5% (county and township) and 1% (rural) business tax; Business tax * tax rate = urban construction tax

3. The surcharge for education is 3% of the business tax; Business tax * tax rate = education surcharge

4. Stamp duty is three ten thousandths of sales; Sales amount (contract amount) * 3/10,000 = stamp duty

5. The land use tax is calculated according to the land area, and the unit tax varies from place to place (not according to the quota).

6. Property tax: the tax rate of self-owned property is 1.2%, calculated according to the residual value of the property; The landlord has to pay taxes when renting the property. (Not according to quota)

7. Income tax:

1) Personal income tax paid by individuals with economic nature is generally levied at a fixed tax rate of about 2% (different places).

2) The economic nature is the enterprise income tax paid by the company. See if your company is a newly established enterprise (a newly established enterprise from scratch after June 65438+1 October 20021has nothing to do with the existing affiliated enterprises in terms of funds and personnel, and vice versa). The enterprise income tax of newly-established enterprises is paid in the national tax; The enterprise income tax of old enterprises is paid in local tax.

There are two ways to collect enterprise income tax: audit collection and verification collection; Income tax is a management method that is paid in advance on a monthly or quarterly basis and settled at the end of the year.

A. Calculation formula of audit collection: corporate income tax payable this month (quarter) = accumulated profit this year *25%- income tax paid last month (quarter) this year.

B. The formula for calculating the approved levy is: corporate income tax payable this month (quarter) = sales income this month (quarter) * taxable income rate *25%.