Traditional Culture Encyclopedia - Hotel accommodation - Why don't hotels pay taxes when they provide catering services for employees?

Why don't hotels pay taxes when they provide catering services for employees?

It belongs to VAT exemption. According to Item (1) of Article 14 of Caishui (2016) No.36, if a hotel charges its employees for catering services, the value-added tax can be regarded as no value-added tax and no tax is required. Tax refers to the goods or currency collected from individuals and legal persons to maintain government business activities and provide social public services.