What is the VAT rate for small hotels?

For the life service industry, those with annual sales of more than 5 million yuan (including 5 million yuan) should be recognized as general taxpayers of value-added tax, and those with annual sales of less than 5 million yuan can also be registered as general taxpayers of value-added tax. At present, the tax rate applicable to the life service industry is 6%, and the simple collection rate is 3%. The simple collection rate is applicable to small-scale VAT taxpayers. For small-scale taxpayers, compared with the original business tax rate of 5%, the tax burden of 3% is obviously reduced. However, small-scale taxpayers cannot deduct the input value-added tax, nor can they issue special invoices for value-added tax by themselves. Even if you go to the tax authorities to issue invoices, you can only issue special invoices at the tax rate of 3%, which has affected the development and growth of enterprises. For general VAT taxpayers, the input tax of special VAT invoices can be deducted, but the applicable tax rate for sales is 6%. If the deductible input tax is less, the tax burden will be heavier. Therefore, for enterprises with sales below 5 million yuan, they can plan according to their own actual situation and choose the appropriate taxpayer status.

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