Traditional Culture Encyclopedia - Hotel accommodation - How much is the business tax of the hotel? Do they pay VAT?

How much is the business tax of the hotel? Do they pay VAT?

Hotels and inns belong to the "service industry" in the business tax, and the business tax rate is 5%.

Only one of the value-added tax and business tax can be levied on the same service, not both. So after paying the business tax, there is no need to pay the value-added tax.

Supplement:

Consignment of some small commodities belongs to the "mixed sales" behavior of business tax, and business tax is levied together without value-added tax.