legal subjectivity:

(1) Business tax Business tax is the main tax levied on service enterprises, and it is the tax levied on units and individuals that provide labor services, transfer intangible assets or sell real estate. Hotels, restaurants, hotels, bars, teahouses, etc. are typical service enterprises, so business tax is levied. Business tax is collected according to a certain proportion of net operating income. Net operating income refers to the actual collection after deducting discounts, such as hotel rooms discounting house prices and Internet cafes discounting surfing the Internet during off-peak hours. The business tax amount is not affected by the cost and expense. 1. Business tax items and tax rates involved in the hotel catering service industry (1) The specific tax items of the service industry refer to the business of providing services to the society by using equipment, tools, places, information or skills. The tax scope of this tax item mainly includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. The business tax rate of service industry is 5%. (2) The specific tax item of entertainment industry refers to the business of providing places and services for entertainment activities, including operating entertainment places such as karaoke bars, dance halls, karaoke bars, music teahouses, billiards, golf balls, bowling alleys, Internet cafes and amusement parks, and providing services for customers' entertainment activities. Catering services and other services provided by entertainment venues to customers are also taxed according to the entertainment industry. The entertainment industry shall implement the range tax rate of 5% ~ 21%, and the specific applicable tax rate shall be decided by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government within the range stipulated in the tax law according to local actual conditions. However, it is stipulated that from May 1, 2111, all entertainment activities such as nightclubs, karaoke bars, dance halls, shooting, hunting, horse racing, games and golf will be subject to business tax at the rate of 21%. Therefore, financial personnel should be good at analyzing the essence of economic business and accurately dividing tax items when conducting accounting. This will directly affect the tax burden of enterprises. For example, there is a big difference between operating an Internet cafe directly by using a managed house and operating an Internet cafe by another company after renting the house. The former is operating a bar and belongs to the entertainment industry; The latter is a rental house, which belongs to the service industry. 2. Calculation and accounting treatment of business tax The calculation formula of business tax payable is as follows: tax payable = operating income × business tax payable at the applicable tax rate, which is accounted by the accounts of "business tax and surcharges" and "tax payable-business tax payable". Here are some examples. Example 1 The operating income of A Hotel in May 2119 was as follows: the hotel room income was 3.2 million yuan, and the catering income of the catering department was 5.6 million yuan; The ticket income of the dance hall is 611,111 yuan, the table fee income is 411,111 yuan, and the related tobacco, alcohol and beverage income is 811,111 yuan, with a total income of 1.8 million yuan. Tax rate: 21% for dance halls and 5% for the rest. ① The business tax payable for hotel room income is 3,211,111× 5% = 161,111 yuan; ② The business tax payable for catering service income is 5,611,111× 5% = 281,111 yuan; ③ The business tax payable for ballroom income is 1,811,111× 21% = 361,111 yuan. The accounting entries are as follows: debit: business tax and surcharge-Housekeeping Department 161111-Catering Department 281111-Song and Dance Hall 361111 Loan: Taxes payable-Business tax payable 811111 When the business tax is actually paid, The accounting entries are as follows: Debit: tax payable-business tax payable 811,111 loans: bank deposit 811,113. Special treatment of business tax of hotel catering enterprises (1) Taxable behavior of running different tax items According to the provisions of the tax law, if hotel catering enterprises run taxable behaviors of different tax items, they should separately calculate the turnover of different tax items, and then calculate the taxable amount according to their respective applicable tax rates; If it is not accounted for separately, the tax payable will be calculated from the high applicable tax rate. (2) Mixed sales behavior If a sales behavior involves both taxable services and goods, it is a mixed sales behavior. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services, and business tax shall be levied. The goods mentioned above refer to tangible movable property, including electricity, heat and gas. The above-mentioned enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods include enterprises, enterprise units and individual operators mainly engaged in the production, wholesale or retail of goods and engaged in taxable services. Whether the taxpayer's sales behavior belongs to mixed sales behavior shall be determined by the tax collection organ of State Taxation Administration of The People's Republic of China. (3) Taxpayers engaged in taxable services and goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. If it is not accounted for separately or cannot be accurately accounted for, the taxable services and goods or non-taxable services shall be subject to value-added tax, and no business tax shall be levied. Whether the taxable services run by taxpayers should be subject to value-added tax together shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China. Taxpayers who concurrently engage in tax exemption or reduction projects shall separately account for the turnover of tax exemption or reduction projects; If the turnover is not accounted for separately, no tax exemption or reduction shall be allowed. (4) Division of the scope of taxation of business tax and value-added tax. Business tax and value-added tax are both turnover taxes. Business tax is mainly levied on various services, and business tax is also levied on the sale of real estate and the transfer of intangible assets. Value-added tax is mainly levied on all kinds of goods, and it is also levied on processing, repair and replacement business. The nature of the two taxes is the same, and their respective collection fields are different, which can be clearly divided in theory. However, there are some specific differences in actual operation, for which the state has made some specific provisions. Among them, businesses involving hotels, restaurants, tourism, etc., according to the principle of mixed sales, it is easier to determine the scope of taxation. For example, in the catering industry, while providing food, cigarettes and other goods are also provided, business tax should be levied according to the catering industry. Another form of operation is the catering industry's self-made food, which can sell goods both internally and externally. If a hotel sets up an independent accounting counter at the gate, it not only provides self-made food (such as moon cakes, birthday cakes, fast food, etc.) to its customers, but also sells it to the outside world, which is a part-time behavior. When dividing mixed sales or concurrent operations, we must strictly distinguish the concepts of the two, so as to correctly divide the tax scope of business tax and value-added tax. In other service industries, the situation is also more complicated. For example, a photo studio opened by a hotel provides goods such as picture frames and photo albums while taking wedding commemorative photos. Such mixed sales should be subject to business tax according to other service industries. This is because this sales business is mainly to provide labor services, and at the same time to sell goods. In this case, the mixed sales behavior should be subject to business tax. (II) Urban Maintenance and Construction Tax Urban maintenance and construction tax, also referred to as urban construction tax, is a tax levied by the state on the basis of the "three taxes" actually paid by units and individuals who pay value-added tax, consumption tax and business tax. It belongs to a special purpose tax, which is a tax measure taken by the state to strengthen urban maintenance and construction, expand and stabilize the source of urban maintenance and construction funds. For the hotel catering service industry, the main tax is business tax, so the basis of urban construction tax is business tax. However, at present, the "three taxes" paid by foreign-invested enterprises and foreign enterprises are not subject to urban construction tax. If the hotel is a foreign-funded enterprise, there is no need to pay such tax. According to the provisions of the tax law, the late fees and fines imposed by taxpayers in violation of the relevant tax laws of the "Three Taxes" shall not be used as the tax basis for urban construction tax, but when taxpayers are found to have made up the "Three Taxes" and are fined, they should also make up taxes, collect late fees and fines for the urban construction tax they have evaded. If the "three taxes" are to be reduced or exempted, the urban construction tax will be exempted or reduced at the same time. 1. Urban construction tax rate. Urban construction tax has set up three regional differential proportional tax rates according to the location of taxpayers. The applicable tax rate is: ① If the taxpayer is located in the urban area, the tax rate is 7%; ② If the taxpayer is located in a county or town, the tax rate is 5%; ③ If the taxpayer is not located in the city, county or town, the tax rate is 1%. 2. Calculation of tax payable. The taxable amount of urban construction tax is determined by the amount of business tax paid, and its calculation formula is as follows: taxable amount = (actually paid value-added tax+consumption tax+business tax) × applicable tax rate Example 2 Hotel A is located in the urban area, and paid business tax of 811,111 yuan in May 2119, without value-added tax and consumption tax. The payable urban construction tax is calculated as follows: payable urban construction tax = actually paid business tax × applicable tax rate = 56,111 yuan. The accounting entries are as follows: Borrow: business tax and additional loan of 56,111 yuan: payable taxes and fees —— payable urban construction tax of 56,111 yuan (III) Education surcharge refers to the "three taxes" actually paid by units and individuals who pay value-added tax, consumption tax and business tax. The purpose of its collection is to speed up local education and expand local education funds. The current education surcharge rate is 3%. For the hotel catering service industry, the main tax is business tax, so its calculation basis is also paid business tax. Relevant regulations are the same as urban maintenance and construction tax. Example 3 In the previous example, the education surcharge payable by Zhongjia Hotel is: education surcharge payable = actual business tax paid × applicable tax rate = 811,111× 3% = 24,111 yuan. The accounting entries are as follows: debit: business tax and additional 24,111 loans: tax payable-education surcharge payable 24,111 (4) property tax, urban land use tax, vehicle and vessel tax and stamp duty. Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials by roof and maintenance structure (with walls or columns on both sides), which can shelter from the wind and rain. (2) The scope of property tax is: cities, counties, towns and industrial and mining areas. Not including rural areas. (3) Collection method ① Ad valorem collection: The property tax is calculated and paid according to the balance after deducting 11% ~ 31% from the original value of the property, and the tax rate is 1.2%, and the deduction ratio of each place is determined by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government. The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Example 4 The original value of the business premises of Hotel B is 51 million yuan. According to local regulations, the residual value is allowed to be taxed after deducting 31%, and the applicable tax rate is 1.2%. Then the payable property tax amount = original value of the property ×(1- deduction ratio )× 1.2% property tax amount = 5,111× (1-31% )× 1.2% = 42 (ten thousand yuan) ② From rent: According to the Provisional Regulations on Property Tax, the rental income of the property is the tax basis of the property tax. Rental income should include monetary income and income in kind. If the taxpayer's declaration of rental income is obviously unreasonable compared with the rental income of similar houses in the same lot, the tax authorities can verify the tax payable in accordance with the regulations. The collection rate (tax rate) is 12%. Example 5 Hotel B rents three facade rooms, with an annual rental income of 311,111 yuan and the applicable tax rate of 1.2%. Taxable amount = rental income × 12% = 311,111× 12% = 36,111 (yuan) 2. Urban land use tax is a tax levied by the state in order to make rational use of urban land, adjust land differential income, improve land use efficiency and strengthen land management. Urban land use tax is a kind of tax levied on units and individuals with land use rights, taking urban land as the tax object. Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax. Industrial and mining enterprises established outside cities, counties, towns and industrial and mining areas do not need to pay urban land use tax. Urban land use tax is based on the land area actually occupied by taxpayers, and is calculated and collected according to the prescribed tax amount. The specific criteria are as follows: (1) 1.5 yuan to 31 yuan; (2) Medium-sized cities from 1.2 yuan to 24 yuan; (3) Small city 1.9 yuan to 18 yuan; (4) 1.6 yuan of county, town and industrial and mining area to 12 yuan. Example 6 The land area used by Hotel A is 11,111 square meters, which is taxable after being approved by the tax authorities, and the annual tax per square meter is 4 yuan. Please calculate the annual land use tax payable. Annual land use tax payable =11111×4=41111 (yuan) 3. Travel tax The scope of travel tax collection refers to vehicles that should be registered in China's travel management departments according to law. Paid by units and individuals who own or travel. Vehicle and vessel tax is subject to a fixed tax rate, that is, it is paid according to a fixed tax amount and declared annually. 4. Stamp Duty Stamp duty is a tax levied on units and individuals who set up, use and receive legally effective certificates in economic activities and economic exchanges. Stamp duty is a kind of voucher tax with the nature of behavior. Any act of bookbinding, using or receiving taxable vouchers must be fulfilled in accordance with the relevant provisions of the Stamp Tax Law. Stamp duty stipulates a wide range of taxation, and all contracts listed in the tax law or documents with contractual nature, documents of property rights transfer, business account books, rights and licenses must be taxed according to law. Moreover, the taxable amount should be calculated by itself according to the taxable amount contained in the certificate and the applicable tax item and tax rate at the same time when the taxable certificate is established, used and received and the tax obligation is incurred; Then the taxpayer buys the stamp by himself and sticks it on the taxable certificate in full at one time; Finally, the taxpayer shall cancel or cancel the pasted tax stamps by himself according to the regulations. Enterprises in accordance with the provisions of the calculation should pay property tax, land use tax and travel tax, debit "management fees" subjects, credited "taxes payable-property tax payable (or land use tax or travel tax)" subjects; When paying taxes, debit "tax payable-property tax payable" (or land use tax or vehicle and vessel tax) and credit "bank deposit". Example 7 Hotel B is calculated according to the stipulated tax rate, assuming that it should pay 25,111 yuan of property tax, 31,111 yuan of land use tax and 9,511 yuan of travel tax. According to the relevant vouchers, the accounting entries are as follows: Debit: management fee of 64,511; loan: tax payable-property tax payable of 25,111-land use tax payable of 31,111-stamp duty paid by enterprises with travel and vessel tax payable of 9,511; when purchasing tax stamps, directly debit "management fee" and credit "cash on hand" or "bank deposit" Example 8 Due to business needs, Hotel B went to the local tax authorities to buy a stamp 311 yuan in cash. According to the relevant vouchers, the accounting entries are as follows: debit: management fee 311 credit: cash on hand 311.