Tax-related risks：Is the tax included in the free mineral water provided by the hotel?

Tax-related risks：Is the tax included in the free mineral water provided by the hotel? Generally, hotels in many places provide accommodation services in addition to，Catering may also be provided，Alcoholic beverages and other services，Hotel rooms usually provide free mineral water.、Toiletries，Should these be considered sales actions? Is it a concurrent operation? How to calculate?

The first type：The hotel provides free mineral water to guests in the room.、free breakfast、Toiletries, etc.，Ostensibly “provided for free”，It's actually paid，

cost

Already included in the price，Pay by the consumer，Therefore, the price actually charged by the hotel should be used，Calculate and pay value-added tax according to the applicable tax rate。

The second type：The hotel provides guests with clearly priced catering services in the room.、alcoholic beverages，Part-time business，Sales should be accounted for separately，Calculate and pay VAT at the applicable rate。in addition，The calculation of value-added tax should be determined based on the actual business behavior of the taxpayer.，It does not depend on whether they have obtained the corresponding qualifications.，It's like the hotel has not obtained the catering service qualification，But operating a catering service，VAT is still calculated and paid according to the applicable tax rate for catering services。

About Hong Kong Xintong

Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。