Traditional Culture Encyclopedia - Hotel accommodation - How to invoice the hotel for car rental service?
How to invoice the hotel for car rental service?
According to China Travel Corporation. Com, renting a car to an individual belongs to the scope of tangible movable property leasing. Under normal circumstances, the general taxpayer of value-added tax (taxable service sales reached 5 million yuan/year, the original general taxpayer of value-added tax) incurred tangible chattel lease, and the tax rate was 13%. However, individual small-scale taxpayers have tangible movable property leases, and the value-added tax is calculated and paid at the rate of 3%.
Car rental, also known as car rental, is called sunrise industry. Its advantage is no insurance, no annual inspection and maintenance, and the models can be changed at will. Car rental is a very popular management method in foreign companies, and it is gradually favored by domestic enterprises, institutions and individual users.
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