The electronic invoice issuing process at the hotel front desk-

Generally speaking, if you pay the room rate online, it is the website that issues the invoice. If you pay Zhizhi to the front desk of the hotel, the invoice is issued by the front desk of the hotel, and the printed memo given by the hotel can be reimbursed when you check out.

For example, Hotel A cooperates with the travel website (hereinafter referred to as X website), where guests can book hotel rooms and pay for them. The room rate is 280 yuan.

After the guests check in, Hotel A will issue an invoice for 280 yuan. Hotel A will settle accounts with website X every month, and the settlement price of this room type is 224 yuan. The 56 yuan difference will be invoiced by website X to Hotel A..

1. If the website serves the hotel:

Hotel A issues a service charge invoice to the customer in 280 yuan, and website X issues a service charge invoice to hotel A in 56 yuan. This operation should be in line with the relevant provisions of the contract, that is, the X website is entrusted by Hotel A to collect room charges, and Hotel A directly issues invoices to customers.

The current laws and regulations recognize the qualified entrusted collection.

2. If the hotel provides website services:

If website X issues an invoice for 280 yuan to the customer, it actually pays 224 yuan to hotel A, and hotel A issues an invoice for hotel service of 224 yuan to website X.. In the service contract between X website and Hotel A, if there are no relevant clauses in the above method, this method should usually be adopted.

Extended data:

kind

Ordinary invoices and special invoices for value-added tax.

Ordinary invoice: it is mainly used by business tax taxpayers and small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.

The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.

Special invoices for value-added tax are the product of China's new tax system. It is an invoice set by the national tax department according to the needs of value-added tax collection and management, which is specially used for taxpayers to sell or provide value-added tax taxable items.

Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax. Moreover, it is a legal certificate that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate that the buyer deducts taxes, which plays a key role in the calculation of value-added tax.

References:

Baidu encyclopedia-invoice