What is the hotel VAT rate?

The tax rate of the ordinary VAT invoice issued by the hotel is 6%. The specific explanation is as follows:

1, life service, catering and accommodation service (catering and accommodation service), the general taxpayer tax rate is 6%;

2. VAT rate is applicable to general taxpayers;

3. The rate of VAT is applicable to ordinary taxpayers. At present, there are four tax rates: 17%, 13%, 1 1% and 6% * * *;

4. The collection rate of value-added tax is applicable to small-scale taxpayers, and small-scale taxpayers are uniformly collected at the rate of 3%.

The 6% tax rate includes the following items:

1, modern service industry, a business activity that provides technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, judicial expertise consulting services, radio, film and television services, business support services and other modern service industries;

2. Financial services: loan services, direct charge financial services, insurance services and financial commodity transfer;

3. Life service industry: culture and sports, education and medical care, tourism and entertainment, catering and accommodation, daily services for residents and other life services;

4. Other services, including value-added telecommunications services. Fifth, special circumstances: modern service industry leasing services are subject to other tax rates.

To sum up, the general taxpayer's tax rate is 6% for catering and accommodation services (catering and accommodation services) and 3% for small-scale services.

Legal basis:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.