Traditional Culture Encyclopedia - Hotel accommodation - What is the pre-levy rate of value-added tax on serviced apartment land?

What is the pre-levy rate of value-added tax on serviced apartment land?

According to "Several Opinions of General Office of Liaoning Provincial Government on Dissolving Real Estate Inventory" (Liao Zhengban [2065438+06] No.27) (X), the withholding rate of non-ordinary residential, commercial and garage land is adjusted to 2%, and the withholding rate of ordinary residential land is adjusted to 1.5%. "