Traditional Culture Encyclopedia - Hotel accommodation - How many tax points do hotels usually invoice?

How many tax points do hotels usually invoice?

Legal analysis: The tax rate of ordinary VAT invoices issued by hotels is 6%. The rate of VAT is applicable to ordinary taxpayers. At present, there are four tax rates: 17%, 13%, 1 1%, 6% * *. The collection rate of value-added tax is applicable to small-scale taxpayers, and small-scale taxpayers are uniformly levied at the rate of 3%.

Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.