Traditional Culture Encyclopedia - Hotel accommodation - What is the accommodation tax rate?

What is the accommodation tax rate?

1. If the hotel is a general taxpayer, the unified tax rate is 6% when issuing accommodation invoice, regardless of whether ordinary tickets or special tickets are issued at any time;

2. If the hotel is a small-scale taxpayer, the unified tax rate is 3% when issuing accommodation invoice, regardless of whether ordinary tickets or special tickets are issued at any time.