Traditional Culture Encyclopedia - Hotel accommodation - How to invoice the hotel?

How to invoice the hotel?

Legal analysis: employees of small-scale taxpayers who travel and stay in hotels can choose to issue ordinary VAT invoices and return them to the unit for financial reimbursement; Employees of general VAT taxpayers who travel and stay in hotels should ask for special VAT invoices from hotels.

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection is the competent authority of invoices, which is responsible for the management and supervision of printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.