Why are hotel invoices tax-free?

Duty-free invoice refers to the invoice issued by the unit enjoying the preferential treatment of value-added tax exemption, specifically for the agricultural products sales invoice issued by agricultural producers, the purchase invoice issued by the unit purchasing duty-free agricultural products, and the invoices issued by laid-off, disabled, unemployed and other catering services. , enjoy the preferential tax policies of the state, provided by the tax authorities.

Tax-free invoices are generally used for catering services engaged by laid-off, disabled and unemployed people and enjoy preferential tax policies of the state. The tax department provides them with tax-free invoices. So consumers eat in such places, and operators can only pay tax-free invoices. At the same time, tax-free invoices do not participate in scratch and second lottery activities. Because the duty-free catering industry enjoys the preferential tax policies of the state, there is no tax revenue and no financial matching bonus source. Therefore, tax-free invoices do not participate in scratch-off and second lottery activities. Extended data:

The contents of the invoice generally include: ticket header, track number, joint number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, agent, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax shall also include tax types, tax rates, tax amounts, etc.

1993 65438+ 10 1 After the unified invoice is implemented nationwide, the invoice copy must be overprinted: "Invoice producer seal? , unified "invoice producer seal? It is oval in shape, with a long axis of 3 cm, a short axis of 2 cm, a side width of 0. 1 cm, and a thin line in the inner ring. Engraving "National Uniform Invoice Producer Seal" in Sheung Wan? Under the words, the ring is engraved with "tax bureau producer? In the middle, the full name or abbreviation of the province (city, district) or city (county) where the producer tax authority is located is engraved, the font is block letters, the printing color is big red, and it is overprinted in the center of the invoice header.

Legal basis:

1. Article 9 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that when units and individuals sell goods, provide services and engage in other business activities, and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

2. Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that if an invoice should be issued but not issued, the tax authorities shall order it to make corrections and may impose a fine of 1000 yuan; Illegal gains shall be confiscated.

3. Announcement No.8 of the Ministry of Finance in State Taxation Administration of The People's Republic of China in 2020 stipulates that taxpayers' income from providing public transport services and life services, as well as providing express delivery services for residents' daily necessities, shall be exempted from value-added tax.