1, the tax basis of business tax includes two aspects, one is the total price charged to the other party by taxable behavior, and the other is the extra-price expenses.
2. Out-of-price charges include fees charged to the other party, funds, collection fees, collection funds, prepaid funds and other out-of-price charges of various nature.
3. In the hotel, the compensation for the damaged goods by the guests should belong to the extra-price expenses, so it should be included in this expense when calculating the business tax.
If the operation of two people upstairs is found out, there will be the risk of paying taxes.