I stayed in a hotel and asked him to make out the invoice. Is it reasonable for him to ask me for 1% tax money?

Legal analysis: Hotel accommodation VAT tickets are divided into ordinary VAT tickets and special VAT tickets; 1. General taxpayers of hotel accommodation can issue general VAT invoices and special VAT invoices, both of which are at the tax rate of 6%; If the buyer is a general taxpayer, the special VAT invoice can deduct the input tax, while the ordinary invoice cannot. Small-scale taxpayers can only issue special VAT tickets, and the tax rate is 3%, which cannot be deducted from the input tax. 2. The three points referred to generally refer to the value-added tax issued by small-scale taxpayers, and the six points refer to the value-added tax rate of special value-added tax issued by hotels.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.