Traditional Culture Encyclopedia - Hotel accommodation - Can a special VAT invoice be issued for foreign hotel accommodation? "
Can a special VAT invoice be issued for foreign hotel accommodation? "
1. After the camp reform, ordinary taxpayers in the hotel industry can issue 6% general VAT invoices and special VAT invoices by themselves. Small-scale taxpayers can issue 3% VAT special invoices or ordinary tickets.
3. Foreign countries do not implement China's value-added tax policy, and there are no special invoices for value-added tax, so foreign accommodation fees cannot issue special invoices for value-added tax.
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