What is the tax rate of small-scale taxpayers in hotels?

There are two tax rates/collection rates for small-scale taxpayers: 3% and 5%, and the collection rate for small-scale taxpayers is 3% and 5% (the original business tax rate for construction industry, culture and sports industry is 3%, the business tax rate for financial industry, sales of real estate and transfer of intangible assets is 5%, and the business tax rate for entertainment industry is 5%~20%).

(a) small-scale taxpayers apply the tax rate of 5%:

1. Small-scale taxpayers sell their acquired (self-built) real estate (excluding houses purchased by individual industrial and commercial households and other personal real estate sales). The sales amount is the balance of the original purchase price of the real estate or the estimated price when acquiring the real estate minus all the price and extra-price expenses, and the taxable amount is calculated at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

2. Small-scale taxpayers selling their own real estate should take the total price and other expenses as sales, and calculate the tax payable at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

3, small-scale taxpayers in the real estate development enterprises, sales of self-developed real estate projects, according to the tax rate of 5%.

4. If other individuals sell their acquired (self-built) real estate (excluding the houses they purchased), the tax payable shall be calculated at the tax rate of 5% with the sales amount being the balance of the original purchase price of the real estate or the pricing at the time of acquiring the real estate after deducting all the acquisition price and extra expenses.

5. Small-scale taxpayers renting their real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

6. If other individuals rent out the acquired real estate (excluding housing), the tax payable shall be calculated at the tax rate of 5%.

7. For individuals renting houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%.

8. If an individual sells a house that has been purchased for less than 2 years, he shall pay the full value-added tax at the rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. The above policies are applicable to areas outside Beijing, Shanghai, Guangzhou and Shenzhen.

(2) The levy rate of 3% is applicable to small-scale taxpayers.

1. among the pilot taxpayers, small-scale taxpayers who provide construction services across counties (cities) should take the balance of the total price and other out-of-price expenses after deducting subcontracting as sales, and calculate the tax payable at the tax rate of 3%. Taxpayers shall, after paying taxes in advance in the place where construction services occur according to the above tax calculation method, file tax returns with the competent tax authorities where the institution is located.

2. Other services of small-scale taxpayers.