In a property-rights hotel, individual investors buy out the property rights of hotel rooms, that is, the developer sells the independent property rights of each hotel room to investors in a real estate sales model.

Owners of hotel property-rights operations should pay business tax in accordance with the "service industry-leasing industry" in accordance with relevant tax laws and administrative regulations, and levy personal income tax in accordance with the income items from property leasing. Taxpayers need to pay special attention to the following:

1. According to the "Provisional Regulations on Real Estate Tax", if the real estate is rented out, the rental income of the real estate will be the basis for calculating the real estate tax, and the tax rate is 12%. According to the relevant provisions of the "Provisional Regulations on Property Tax", the lessor shall calculate and pay property tax based on the rental income.

2. According to the provisions of the "Interim Regulations on Stamp Duty", property lease contracts must be stamped at one thousandth of the lease amount.

3. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting Tax Policies for the Housing Rental Market" (Finance and Taxation [2000] No. 125), starting from January 1, 2001, for individuals renting houses The income obtained is temporarily exempted from personal income tax at a tax rate of 10%.

In addition, investors who choose this type of hotel should pay attention to the following factors: First, be cautious in site selection. Second, choose properties from large real estate developers. Third, we must estimate a reasonable return on investment. Fourth, integrate it with the local environment.