为了加强企事业单位的经营管理,增加国家财政收入,国务院批准财政部《关于机关、团体等单位所属宾馆、饭店、招待所征税的规定》。国务院在转批文件中指出,纳税是企事业单位对国家应尽的义务,要求有关单位贯彻执行。财政部对有关征税问题规定如下:一、机关、团体、部队和企事业单位所属宾馆、饭店、招待所的营业收入,包括经营客房、商品零售、洗染、照相、理发以及交通服务等项业务收入,一律征收 In order to strengthen the operation and management of enterprises and institutions and increase state revenue, the State Council approved the Ministry of Finance’s “Provisions on Taxation of Hotels, Restaurants and Guest Houses Belonging to Organizations, Groups and Other Institutions”. The State Council pointed out in the approval document that the tax payment is the obligation that enterprises and public institutions should fulfill to the state and requires the relevant units to carry it out. The Ministry of Finance stipulates the relevant taxation issues as follows: 1. Operating revenues of hotels, restaurants and guest houses owned by agencies, groups, units, and enterprises, including business operations such as the retail sale of guest rooms, merchandise, dyeing and printing, photography, barbering and transportation services Income, all levied