What is the tax point for hotel invoicing?

Travel agencies belong to the service industry and belong to the scope of business tax collection. The current business tax rate of life service industry is generally 5%. According to the pilot scheme of changing business tax to value-added tax, small-scale taxpayers adopt the collection rate of 3%, while general taxpayers adopt the tax rate of 6%. Tourism, known internationally as tourism industry, is a comprehensive industry that relies on tourism resources and facilities to attract or receive tourists and provide them with transportation, sightseeing, accommodation, catering, shopping and entertainment. Tourism business consists of three parts: tourism, transportation and passenger transport, and accommodation represented by hotels.

Legal objectivity:

Article 22 of the Measures for the Administration of Invoices shall not be used as proof of financial reimbursement, and any unit or individual has the right to refuse it. "Measures for the Administration of Invoices" Article 23 Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with the financial seal of the unit or the special seal for invoices. "Measures for the Administration of Invoices" Article 28 Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.