What is the tax rate of the special VAT invoice issued by the hotel?

The tax rate of the ordinary VAT invoice issued by the hotel is 6%.

The main basis is:

Provisions on the VAT rate in Article 15 of the Pilot Implementation Measures for Changing Business Tax to VAT:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. ?

Hotel business is not within the scope of items (2), (3) and (4) above, so the tax rate is 6%.

Extended data:

The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products. Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate.

20 18, 1 May, the State Council reduced the value-added tax rate of manufacturing industries from 17% to 16%, and the value-added tax rate of transportation, construction, basic telecommunications services and agricultural products from 1 1%.

References:

VAT rate _ Baidu Encyclopedia

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Measures for the implementation of the pilot reform of business tax to value-added tax