Legal analysis: opening a hotel requires bookkeeping and tax returns. The declaration process is 1. Open the website of State Taxation Administration of The People's Republic of China, and click the "Tax Service" tab. 2. Under the "Tax Services" tab, click the "Online Tax Services" option. 3. After entering the "online tax service" page, click the "tax declaration" button on the left side of the page, and then click "Enter the tax service area". 4. In the dialog box that appears, enter the taxpayer identification number and password, and then enter the tax hall to declare and pay taxes. 5. Fill in the main table, schedule and other attachments of the VAT tax return. 6. Submit the completed report, and the system will automatically check the submitted data. If there is an error, the system will prompt and then modify it according to the prompt. 7. If there are no errors, the system will prompt that the declaration is successful, and then prompt for deduction. If the deduction is successful, the online declaration is completed. After the deduction is successful, you can print the tax payment voucher at the bank where you open the account.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.