Stamp duty is a tax system levied by the central and local governments on specific transactions, and its related taxes are generally securities transaction tax, insurance tax and social insurance unified tax. The hotel industry does not involve the unified collection of insurance tax and social insurance tax, so it does not involve stamp duty. In addition, the catering service provided by the hotel is a sales service, not a sale of goods, and stamp duty is not levied.

Stamp duty declaration process is as follows:

1, log in to the electronic tax bureau, enter the page where I want to pay taxes, and select tax declaration and payment;

2. Select the comprehensive declaration and find the consolidated tax declaration of relevant tax items;

3. Select the stamp duty in the tax bill, and click on the tax source collection on the right;

5. Click Add, select the tax item, enter the tax amount, and click Save;

6. Check and save the printed tax collection form, and click Next;

7. The system will automatically generate a stamp duty declaration form, review the declaration contents, and click Declare.

Legal basis: Article 3 of People's Republic of China (PRC) Stamp Tax Law.

The term "securities trading" as mentioned in this Law refers to the transfer of stocks and stock depositary receipts traded on legally established stock exchanges and other national stock exchanges approved by the State Council.

Stamp duty on securities transactions is levied on the transferor of securities transactions, not on the transferee.