What is the tax rate for the hotel industry?

Legal subjectivity:

The VAT industry tax rate is generally 1% of total sales, 4% for small-scale commercial taxpayers, and 6% for industry (now uniformly levied at 3% ), general taxpayers can deduct the input tax, which is 17% or 13%. Tax burden rate = value-added tax payable for the current period/taxable sales revenue for the current period, value-added tax payable for the current period = output tax for the current period - actual input tax deducted, actual input tax deducted = input tax retained at the beginning of the period + input tax for the current period - Input transfer-out - export tax rebate - input tax retained at the end of the period. The law is objective:

Article 1 of the "Interim Regulations on Value-Added Tax": Units and individuals that sell goods or provide processing, repair and replacement services, or import goods within the territory of the People's Republic of China are liable for the payment of value-added tax. Persons shall pay value-added tax in accordance with these Regulations. Article 3 If a taxpayer concurrently operates goods or taxable services with different tax rates, the sales volume of goods or taxable services with different tax rates shall be calculated separately; if the sales volume is not calculated separately, the higher tax rate shall be applied. Article 4 Except as provided in Article 11 of these Regulations, when a taxpayer sells goods or provides taxable services, the tax payable shall be the balance after the current output tax is deducted from the current input tax. The formula for calculating the tax payable is: tax payable = output tax for the current period - input tax for the current period. If the current output tax is less than the current input tax and is insufficient for deduction, the shortfall can be carried forward to the next period for further deduction.