hotel style property management is probably a new term for many people, generally refers to the hotel rooms will be split into separate property sold to investors, investors will guest rooms of hotel management, investment return, free admission to certain period can be given by the hotel limited. Property owners also have the dual attributes of consumers and investors. As consumers, customers enjoy the services of travel and vacation, enjoy catering, entertainment, fitness and other ancillary benefits; and as investors, the main owners of fixed rental income and operating income.
    in mid May, the State Administration of Taxation issued the "approval of the owners of the property tax on the issue of the owner of the hotel property rights (2006) No. [478]. This article points out that the hotel property management owners the right to use property and hotel within the agreed time for business cooperation, such as real estate property ownership is not a new economic entity, the owners in accordance with the agreed fixed income and dividend income shall be regarded as rental income. According to the provisions of the relevant tax laws and administrative regulations, shall be in accordance with the &ldquo service industry; — — — &rdquo leasing industry; business tax, income from lease of property projects in accordance with the personal income tax levy, completely clear tax issues of property hotel business owners dividend income.
    property hotel has a variety of types, there are basically three types of Property Hotel International: one is the right to the hotel, which is about the use of regular hotel rooms right; two residential hotels, in which investors can buy after the first commissioned by the hotel management, to a certain period of time to their permanent residence the guest house is three; investment Hotel, as investment behavior, have agreed to return every year, and look forward to the recovery of investment value. We used to hotel management as an example, to calculate the tax saving reasonable capital expenditure.
    such as the field to Beijing business couple, two people are in the field of home, home each year to Beijing school doctor's relatives and friends are many, some of the field to the business and key customers, they need to arrange accommodation. In addition, some holidays, in order to relax, they also often enjoy the family hotel services, which constitute their daily expenses, about 15 thousand yuan per year, the total time of about one month.
    recommended by the people, they are interested in the hotel property management mode, the hotel operator puts forward two solutions, one is that if not in the living room, the hotel rent paid 20 thousand yuan and performance bonus (according to the hotel operation in recent years, performance bonus of about 10 thousand yuan); scheme two is a year in the hotel room of their own living for a month, and enjoy the corresponding services of the hotel, the hotel and the rent paid 10 thousand yuan to the performance bonus. In the second scheme, the owners live in their own houses and enjoy the hotel service is no ground for blame, including 20 thousand yuan rent rent 10 thousand yuan into the original spare part, but in the form of this service cannot use monetary quantization, was still in his room, can not calculate the amount of income.
A couple of two people for a simple calculation, according to the plan, the rental housing, when not in the living room, the annual rental and performance bonus 30 thousand yuan, according to the new performance bonus policy also needs to be considered as rental income, the tax burden for the need of business tax and additional 30000× 5%× (1+10%) =1650 (yuan the personal income tax), [(30000÷ 12) 800]× 12× 20%=4080 (30000× yuan), property tax; 12%=3600 (yuan), a total of 9330 yuan, the actual income tax deduction for 300009330=20670 (yuan).
If the two year plan, to arrange accommodation for relatives and friends and customers just in time in a month or so, it will save expenditure 15 thousand yuan, also need to pay the business tax and additional 20000× 5%× (1+10%) =1100 (yuan), personal income tax [(20000÷ 12) 800]× 12× 20%=2080; real estate tax (yuan), 20000× 12%=2400 (yuan), the actual income tax deduction for 15000+20000110020802400=29420 (yuan).
A comparison of two schemes, increase the income of 2942020670=8750 (yuan), the choice of scheme two couples.
The researchers suggested that recently issued the "State Administration of Taxation on the strengthening of the housing business tax collection management issues related to notice" (Guo Shui Fa 2006 No. 74) regulations from June 1, 2006 onwards, individuals will purchase less than 5 years of housing foreign sales business tax levied in full, to save the business tax expenditure, a part of the real estate investors may not have more than 5 years of short-term investment into long-term investment, in addition to rental property rental income and real estate investment to form economic entities to get bonuses in two ways, try the property management, the planning space is still very great.