What is the VAT rate for hotel sales?

The general taxpayer's VAT rate for hotel sales is 13%, and the small-scale taxpayer's levy rate is 3%.

Joint Announcement No.39 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs (Announcement on Deepening the Reform of Value-added Tax).

In order to implement the decision-making arrangements of the CPC Central Committee and the State Council, and promote the substantial tax reduction of value-added tax, the related matters of 20 19 value-added tax reform are hereby announced as follows:

1. General VAT taxpayers (hereinafter referred to as taxpayers) carry out VAT taxable sales or import goods. If the original tax rate is 16%, the tax rate will be adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.