Does hotel A need to collect value-added tax when it provides accommodation and catering services to its employees?

Want.

Lease real estate in the name of the company and provide it for employees to live in. In this case, the employee obtains a general VAT invoice for the dormitory rent with the full name of the company, and the reimbursement is recorded in the account according to the company's system. Recorded as employee welfare expenses, the portion not exceeding 14% of total wages and salaries can be deducted before income tax.

Lease property in the employee’s personal name and provide it to employees. In this case, the employee obtains a general VAT invoice for the dormitory rent that is payable to the individual and is reimbursed in accordance with the company's system. It is recorded as employee welfare expenses, but it is an expense that has nothing to do with the enterprise and cannot be deducted before tax. When the corporate income tax is settled at the end of the year, the taxable income should be fully increased and the corporate income tax should be paid back. The company pays it to employees in the form of subsidies. In this case, it will be paid in the form of a subsidy and recorded in the employee's salary. All deductions are allowed before corporate income tax. This subsidy is incorporated into the employee's total salary, and the employee is required to pay personal income tax.