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Do small hotels need to pay taxes for tax registration certificates?
Taxes are required. The specific taxes paid by small hotels are:

1, business tax, the tax rate is 5%

2. Urban construction tax shall be paid according to actual conditions (business tax+value-added tax+consumption tax). According to the taxpayer's location, the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%.

3. The education surcharge is paid at 3% of the actual payment (business tax+value-added tax+consumption tax);

4, local education surcharge, according to the actual payment (business tax+value-added tax+consumption tax) 2% to pay;

5. Stamp duty: three ten thousandths of the applicable contract amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts 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 land area actually occupied (different places, XX yuan/square meter);

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.

9. Enterprise income tax. The statutory tax rate is 25%. Like foreign-funded enterprises, domestic-funded enterprises need to give priority support to high-tech enterprises 15%, small-scale low-profit enterprises 20% and non-resident enterprises 20%. Individual industrial and commercial households collect personal income tax (no enterprise income tax) according to 1%-2%.

10, personal income tax.