What is the hotel tax rate?

The tax rate for hotels to issue special VAT invoices: general VAT taxpayers who provide catering services or accommodation services pay VAT at a rate of 6, and the corresponding VAT invoices they issue include special VAT invoices. Invoices and ordinary VAT invoices can only be issued at a tax rate of 6;

If it is a small-scale VAT taxpayer that provides catering services or accommodation services and pays VAT at a levy rate of 3, it will issue Corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued according to the 3 collection rate.