Question 2: How much is the hotel tax? Business tax is calculated and levied according to the tax item of "service industry-catering industry" and the tax rate of 5%. Restaurants, restaurants and other eating places provide song and dance activities in the form of self-entertainment when customers eat. If additional fees are charged and accounted for separately, business tax shall be levied according to the tax item of "entertainment industry"; If it is not accounted for separately from the service income of the catering industry, the service income of the catering industry and the cost of providing services for singing and dancing activities shall be levied together in accordance with the tax item of "entertainment industry" at a tax rate of 20%. Urban maintenance and construction tax is based on the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate. The surcharge for education is based on the actual business tax paid by taxpayers, and the surcharge rate is 3%. Calculation formula: education surcharge payable = business tax amount × tax rate. Enterprise income tax, the tax object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 25%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate. Personal income tax, enterprises should withhold and remit employees' personal income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals.
Question 3: What is the tax rate of general taxpayers in the hotel industry? The modern service industry is subject to the tax rate of 6%. (two) the main tax arrangements for the reform pilot. 1. On the basis of current standard VAT rate 17% and low VAT rate 13%, two low VAT rates 1 1% and 6% are added. The tax rate of 17% is applicable to tangible movable property rent, 1 1% is applicable to transportation and construction, and 6% is applicable to other modern service industries. 2. Tax calculation method. Transportation, construction, post and telecommunications, modern service industry, culture and sports industry, sales of real estate and transfer of intangible assets shall, in principle, be subject to the general taxation method of VAT. The simple calculation method of value-added tax is applicable to finance, insurance and life insurance in principle. 3. Tax basis. In principle, the taxpayer's tax basis is all the income obtained from taxable transactions. For some industries with a large amount of funds collected, transferred or prepaid, the amount collected and prepaid can be reasonably deducted. 4. Import and export of service trade. The import of service trade is subject to domestic value-added tax, and the export is subject to zero tax rate or tax exemption system.
Question 4:20 15 What is the hotel business tax stipulated by the state? The hotel belongs to the catering industry, and the business tax rate is 5%. 20 15 has not changed, so the business tax rate is still 5%.
Question 5: What is the tax rate of the catering industry in 2065438+05? 20 1 and 20 15, the catering industry has not implemented the business tax reform, which means that it still has to pay business tax.
2. The business tax rate is 5% of the turnover, and the business tax is calculated and paid. Of course, business tax should be the tax basis, and urban construction tax and education surcharge should be calculated and paid according to 7% and 3% respectively. Hereby answer!
Question 6: What is the business tax rate of the catering industry? The business tax rate of catering industry is 5%
Question 7: What tax does the catering industry need to pay? How much is the tax rate? The catering industry belongs to the service industry, so the daily business is mainly subject to business tax at a tax rate of 5%. In the process of operation, you may encounter the part of selling drinks. If it is accounted separately, it will be subject to VAT at the rate of 3% (newly changed). If it is not accounted for separately, this part will have to pay a high tax. There are also shadow tax, urban construction tax, education surcharge (this should be divided into cities and counties, if urban construction tax is not levied in rural areas), education surcharge is based on business tax and value-added tax, account books should be deducted, stamp duty should be paid, corporate income tax should be paid 25%, and small-scale low-profit enterprises should pay 20%. There is also the purchase of vehicles, to pay vehicle purchase tax, vehicle use tax. If you rent a house, you must pay the rent tax. These are small taxes, which are not common. Common ones are business tax and enterprise income tax.
Question 8: What is the tax rate of the hotel industry? Hello, business tax is 5%, urban construction tax is 7%, and education fee is 3% of business tax.
The hotel industry should pay taxes. Generally, the amount is calculated according to the total invoice amount. If you want to pay a fixed amount of tax, please consult the local tax bureau.
Question 9: What taxes do hotels usually pay? 30 points, 17% corporate income tax is wrong! Individual income tax payable by individual industrial and commercial households and hotels shall be paid according to the service tax items, and the business tax rate shall be 5%. If the urban maintenance and construction tax is 7% for a city, 5% for a county, and 1% for others, the additional tax rate for education fees is 3%, and stamp duty is required for account books. Urban construction tax and education fee are additional taxes (business tax+consumption tax+value-added tax) * tax rate Hotels generally do not have value-added tax and consumption tax, so business tax * tax rate is enough. Business premises in cities, counties, towns, industrial and mining areas, should pay property tax, and pay urban land use tax according to the actual occupied area. If the business place is in the countryside, you don't have to pay it. Think so much for the time being.
Question 10: What is the tax rate of catering invoices now? According to the business tax regulations, the business tax rate of the catering industry is 5%, plus 7% of the business tax for education (5% for counties and 3% for towns), business tax 1%, and income tax 1%-5%. Usually the urban area is about 10%. Overall, it is about 6%. But at present it is divided into fixed tax and proportional tax. Therefore, even if tickets are not needed, a fixed tax should be levied, which can prevent the business tax rate of catering industry from 5% and the business tax rate of service and entertainment industry from 20%.