Does the invoice tax-free hotel have to pay taxes?

Hello, I'm glad to answer your question. From April 1 2022, ordinary invoices issued by hotels are tax-free. Not tax-free until April 1 ~ 1. The taxable sales income of small-scale taxpayers with VAT rate of 3% shall be exempted from VAT, and ordinary tax-free invoices shall be issued as required; 2 taxpayers who choose to give up tax exemption and issue special VAT invoices shall issue special VAT invoices with a collection rate of 3%. The following are the details of the announcement of specific documents: June 65438+1 October1March 3 1 day, and the implementation policies are as follows: small-scale taxpayers of value-added tax shall collect taxable sales income at the rate of 3%, and the value-added tax shall be collected at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. From April 1 day to February 3 1 day, the implementation policies are as follows: small-scale taxpayers of value-added tax apply the tax rate of 3% to calculate taxable sales income, and are exempt from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. According to the announcement number 15, you can enjoy the taxable sales income of small-scale taxpayers exempted from the value-added tax policy, which is only the taxable sales income obtained by taxpayers with a 3% levy rate; For taxpayers with a 5% levy rate, VAT should still be calculated and paid according to the current regulations. Small-scale taxpayers do not involve the deduction of input tax. According to the actual operation situation and the deduction requirements of downstream enterprises, we can enjoy the tax exemption policy of 3% for part of its taxable sales income, and give up part of the tax exemption and issue a special VAT invoice. Taxpayers do not need to provide written declaration materials to waive tax exemption. When issuing an invoice with a levy rate of 3%, the system will record the reason why the taxpayer has not issued a tax-free invoice. Announcement No.6 makes it clear that small-scale taxpayers of value-added tax are exempt from value-added tax by applying 3% of taxable sales income, and issue tax-free ordinary invoices according to regulations. It should be emphasized that small-scale taxpayers should indicate "tax exemption" in the tax rate column when issuing ordinary invoices, instead of choosing 3%, 1%, 0 and other collection rates.