1, and the business tax is paid at 5% of the operating income;
2. Urban construction tax is paid at 7% of the business tax;
3. The education surcharge shall be paid at 3% of the paid business tax;
4. The local education surcharge is paid at 2% of the business tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; According to 5 yuan &; #47; This contribution (when activated every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
6. Urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, XX yuan &; #47; Square meters);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
9. Pay enterprise income tax according to taxable income (adjusted profit) (more than 654.38 million yuan, 25%; 50% of the income is calculated if it is less than 654.38+ 10,000 yuan, and the tax rate is 20%);
10, personal income tax is withheld and remitted for wages.
Second, the tax declaration period
1, and the deadline for payment is when business tax, urban construction tax, education surcharge and personal income tax are equal to 10 of the following month;
2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;
3. Property tax, urban land use tax, vehicle and vessel tax, etc. , according to the time limit stipulated by the local tax authorities (generally twice a year, other provisions are different).
The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;
5. The late payment fee is charged at 5/10000 per day;
6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.
Food and drink
Catering service: Service quality and service level are not only related to the benefits and reputation of the hotel, but also related to its survival and development.