中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066922
深地税发〔2006〕192号

Reply of the State Administration of Taxation on Tax Issues Concerning Owners of Hotel Property-Right-Based Operations

国家税务总局关于酒店产权式经营业主税收问题的批复

Issuer
Date
2006-05-22
Instrument
reply
Cited by
1
This document clarifies that income received by hotel property-right-based operation owners from fixed payments and dividends should be treated as rental income, subject to business tax under 'service industry-rental industry' and individual income tax under property rental income. It also notes that the provision regarding business tax was abolished as of May 26, 2023.
Full text · 原文 319 字
根据《国家税务总局关于公布全文和部分条款失效废止的税务规范性文件目录的公告》(国家税务总局公告2023年第8号),自2023年5月26日起,文中“应按照‘服务业-租赁业’征收营业税”废止。<br> 深圳市地方税务局:<br> 你局《关于大梅沙海景酒店产权式经营业主税收问题的请示》(深地税发〔2006〕192号)收悉。经研究,现就有关税收处理问题批复如下:<br> 酒店产权式经营业主(以下简称业主)在约定的时间内提供房产使用权与酒店进行合作经营,如房产产权并未归属新的经济实体,业主按照约定取得的固定收入和分红收入均应视为租金收入,根据有关税收法律、行政法规的规定,应按照“服务业——租赁业”征收营业税,按照财产租赁所得项目征收个人所得税。<br> 营业税,个人所得税