Introduction to HTMP Program 2 酒店...

George Ubbelohde

目录

  • 1 Chapter 1 – Preparing for a Leadership Career
    • 1.1 Introduction
    • 1.2 Why a Career in Hospitality and Tourism?
    • 1.3 Selecting an Industry Segment
    • 1.4 Types of Available Positions
    • 1.5 Traits of Leaders
    • 1.6 Traditional Management Styles
    • 1.7 Varying your Leadership Style
  • 2 Chapter 2 – Hospitality and Tourism Leadership
    • 2.1 Introduction
    • 2.2 21st Century Leadership Styles
    • 2.3 Leadership Development Goals
    • 2.4 Empowerment
    • 2.5 Showing Respect and Value for Diversity
    • 2.6 Global Guest Audiences
    • 2.7 Welcoming Other Cultures
  • 3 Chapter 3 – Leadership and the Guest Cycle
    • 3.1 Introduction
    • 3.2 Follow the Guest: Making the Cycle Seamless
    • 3.3 Guest Recovery
    • 3.4 Problem Solving
  • 4 Chapter 4 – Managing the Guest Experience Cycle
    • 4.1 Introduction
    • 4.2 Managing the Guest Experience: Being Inclusive
    • 4.3 Guest Experience Property Standards
    • 4.4 Managing the Guest Service Measurement (GSM) Process
    • 4.5 Guest Service Gold: Leading a Gold Team
    • 4.6 Managing Green Practices
  • 5 Chapter 5 – Leadership, Employees and Communication
    • 5.1 Introduction
    • 5.2 Purpose of the Mission Statement
    • 5.3 Communicating Employee Purpose and Role
    • 5.4 Setting Performance Goals
    • 5.5 Listening, Speaking and Writing
    • 5.6 Managing Difficult People
    • 5.7 Guest Communication
    • 5.8 Media Training
  • 6 Chapter 6 – Front Office Leadership
    • 6.1 Introduction
    • 6.2 Responsibilities of the Front Office Manager
    • 6.3 Reports: The Night Audit Paper Trail
    • 6.4 Labor Costs and the Night Audit
    • 6.5 Measuring Employee Performance
    • 6.6 Guests and the Front Desk
    • 6.7 Green Practice Programs for Guests
  • 7 Chapter 7 – Managing Housekeeping Operations
    • 7.1 Introduction
    • 7.2 Being the Executive Housekeeper
    • 7.3 Building a Budget
    • 7.4 Budgeting Labor and Linen Expenses
    • 7.5 Managing Housekeeping Performance Standards
    • 7.6 Training Housekeeping Staff
    • 7.7 Managing Housekeeping Green Practices
  • 8 Chapter 8 – Leadership and Facilities Management
    • 8.1 Introduction
    • 8.2 Function of the Chief Engineer
    • 8.3 Budgeting to Meet ADA Requirements
    • 8.4 Energy Management
    • 8.5 Emergency Systems Planning
    • 8.6 Managing the Facility’s Green Practices
  • 9 Chapter 9 – Food and Beverage Service Leadership
    • 9.1 Introduction
    • 9.2 Organization and Staffing of Food and Beverage Operations
    • 9.3 Menu Management
    • 9.4 Purchasing Supplies and Equipment
    • 9.5 Facility Design, Décor and Cleaning
    • 9.6 Managing Sanitation and Safety
    • 9.7 Labor and Revenue Control
    • 9.8 Nutrition and Sustainable Foods
  • 10 Chapter 10 – Managing Banquets and Catered Events
    • 10.1 Introduction
    • 10.2 Booking and Planning Events
    • 10.3 Reports: Preparing for Service
    • 10.4 Delivering Service
    • 10.5 After Service
  • 11 Chapter 11 – Human Resources
    • 11.1 Introduction
    • 11.2 Interview and Hiring Practices
    • 11.3 Employment Laws
    • 11.4 Managing Compensation and Benefits
    • 11.5 Corporate Social Responsibility
  • 12 Chapter 12 – Managing Operational Finance
    • 12.1 Introduction
    • 12.2 Financial Statements
    • 12.3 Operational Expenses and the Capital Budget
    • 12.4 Revenue Management
    • 12.5 Managing Labor Costs
    • 12.6 Taxes: Reporting and Remitting
  • 13 Chapter 13 – Marketing
    • 13.1 Introduction
    • 13.2 The Marketing Mix
    • 13.3 Steps of a Marketing Plan
    • 13.4 Channels of Distribution
    • 13.5 The Marketing Budget
    • 13.6 Industry Trends and Marketing
  • 14 Chapter 14 – Sales
    • 14.1 Introduction
    • 14.2 Training for Sales Success
    • 14.3 Managing a Sales Team
    • 14.4 Selling to Global Audiences
    • 14.5 Selling to Special Segments
    • 14.6 Selling to the Digital Traveler
  • 15 Chapter 15 – Safety
    • 15.1 Introduction
    • 15.2 Managing Workplace Safety
    • 15.3 Risk Management and Insurance
    • 15.4 OSHA: Following the Requirements
  • 16 Chapter 16 – Security
    • 16.1 Introduction
    • 16.2 Hotel Security: Access Control and Guestroom Security
    • 16.3 Employee Security Issues
    • 16.4 Emergency Management and Media Relations
Taxes: Reporting and Remitting





Hospitality and tourism businesses have several responsibilities with regard to taxes.
酒店旅游业在税务方面负有一定责任。

These responsibilities include reporting, remitting and withholding and have to be handled correctly through the payroll systems.
其中包括税务的申报和代扣代缴，并通过工资制度进行正确的处理。
Employers usually withhold taxes from the wages and salaries of all employees and remit these amounts directly to the government authorities.
雇主通常从所有员工的工资薪金中代扣税金，并直接缴纳给政府部门。
Besides payroll related taxes, a hospitality business often charge their customers taxes in addition to room rates and restaurant sales etc. This is called sales tax.
除了工资税，酒店业还会向顾客收取销售税，这一税金在房费和餐饮销售之外。
The business is liable to remit the sales tax amount monthly or quarterly to the relevant government tax authority.
企业有义务向相关政府税务机关按月或按季缴纳销售税金。
Other taxes such as hospitality tax or occupancy tax are funds to be useful for tourism related activities and improvements. This money is paid to state or local governments. The tax is a percentage of the total sale price.
类似酒店营业税、土地使用税等其他税金，由企业按照营业额的百分比缴纳给中央或地方政府，可被用于有效地改善旅游业的相关活动。
This section concludes chapter 12 of your course. Thank you for your attention and participation.
以上为12章的全部内容。感谢你的收看和参与。