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 hotel catering services.
(1) Specific tax items of service industry
Service industry refers 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) Specific tax items of entertainment industry
Entertainment industry refers to the business of providing places and services for entertainment activities, including operating karaoke bars, dance halls, karaoke dance halls, music cafes, billiards, golf, bowling alleys, Internet cafes, amusement parks and other entertainment places, as well as 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%~20%, 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 business tax will be levied at the rate of 20% on entertainment activities such as nightclubs, karaoke bars, dance halls, shooting, hunting, horse racing, games, golf and so on from May, 2000 1 year.
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 × applicable tax rate
The business tax payable according to regulations shall be accounted for by the accounts of "business tax and surcharge" and "tax payable-business tax payable". Here are some examples.
Example 1 A Hotel's operating income in May 2009 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 600,000 yuan, the platform fee income is 400,000 yuan, and the related income of tobacco, alcohol and beverages is 800,000 yuan, so the total income is1800,000 yuan. Tax rate: 20% for dance halls and 5% for the rest.
1 The business tax payable on hotel room income is:
3200000×5%= 160000 (yuan)
2 The business tax payable for catering service income is:
5600000×5%=280000 (yuan)
3 The business tax payable for the income of dance halls is:
1800000×20%=360000 (yuan)
According to the above payable business tax, the accounting entries are as follows:
Borrow: business tax and surcharges-Housekeeping Department 160000
—— Catering Department 280000
-Dance Hall 360000
Loan: taxes payable-business tax payable of 800,000 yuan.
When actually paying business tax, make the following accounting entries:
Borrow: taxes payable-business tax payable is 800,000 yuan.
Loan: 800,000 yuan in bank deposit.
3. Special treatment of business tax of hotel catering enterprises
(1) Taxable behaviors with different tax items.
According to the provisions of the tax law, if a hotel catering enterprise concurrently engages in taxable activities of different tax items, it shall separately calculate the turnover of different tax items, and then calculate the tax payable 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) the act of concurrently engaging in taxable services and goods or non-taxable services.
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, it shall not be exempted or reduced.
(4) the division of the scope of business tax and value-added tax
Business tax and value-added tax are 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.
(2) 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 amount of urban construction tax payable is determined by the amount of business tax paid, and its calculation formula is as follows:
Taxable amount = (actually paid VAT+consumption tax+business tax) × applicable tax rate
Example 2 Hotel A is located in the urban area. In May 2009, it paid business tax of 800,000 yuan, with no value-added tax and consumption tax. The payable urban construction tax is calculated as follows:
Urban construction tax payable = actual business tax paid × applicable tax rate
=56000 (yuan)
Prepare accounting entries as follows:
Debit: business tax and additional 56,000 yuan.
Loan: payable taxes-payable urban construction tax of 56,000 yuan.
(3) Additional education fees
Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax based on the actual "three taxes" paid by them. 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 The additional education fees payable by Zhongjia Hotel are as follows:
Education surcharge payable = actual business tax paid × applicable tax rate
=800000×3%=24000 (yuan)
Prepare accounting entries as follows:
Debit: business tax and additional 24,000 yuan.
Loan: taxes payable-education fee payable plus 24,000 yuan.
(four) the accounting of property tax, urban land use tax, travel tax and stamp duty.
1. Property tax
(1) Property tax is a tax levied on the property owner or operator according to the property price or rental income. 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 levy: the property tax is calculated and paid according to the balance after deducting 10%~30% 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 50 million yuan. According to local regulations, the residual value is allowed to be taxed after deducting 30%, and the applicable tax rate is 1.2%.
Property tax payable = original value of the property ×( 1- deduction ratio )×1.2%
Property tax = 5000× (1-30% )×1.2% = 42 (ten thousand yuan)
2 Rent-based taxation: According to the Provisional Regulations on Property Tax, the rental income of real estate shall be the tax basis of 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 300,000 yuan, and the applicable tax rate is 12%.
Taxable amount = rental income × 12%
=300000× 12%=36000 (yuan)
2. Urban land use tax
Urban land use tax is a kind of tax levied by the state for rational use of urban land, adjustment of land differential income, improvement of land use efficiency and strengthening 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) big cities 1.5 yuan to 30 yuan;
(2) Medium-sized cities 1.2 yuan to 24 yuan;
(3) 0.9 yuan to 18 yuan;
(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.
Example 6 The area of land used by Hotel A is 10000 square meters, which is taxable land upon approval by the tax authorities, and the annual tax per square meter is 4 yuan. Please calculate the annual land use tax payable.
Annual payable land use tax = 10000×4=40000 (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 25,000 yuan of property tax, 30,000 yuan of land use tax and 9,500 yuan of travel tax.
According to the relevant vouchers, the accounting entries are as follows:
Debit: management fee 64500.
Loan: taxes payable-property tax payable is 25,000 yuan.
—— Land use tax payable is 30,000 yuan.
—— Travel tax payable is 9500 yuan.
Stamp duty paid by an enterprise is not accounted by the "tax payable" account, but directly debited "management fee" and credited to "cash on hand" or "bank deposit" when purchasing a tax stamp.
Example 8 Due to business needs, Hotel B went to the local tax authorities to buy a stamp 300 yuan in cash. According to the relevant vouchers, the accounting entries are as follows:
Debit: management fee 300
Credit: Cash on hand 300