Hotels, hotels, guest houses, resorts and other business accommodation places provide meeting places and supporting services, according to which tax items to pay VAT?

According to the Notice on Defining the Value-added Tax Policy of Educational Auxiliary Services for Financial Real Estate Development (Caishui [20 16] 140): "X. Activities that provide conference venues and supporting services in commercial accommodation places such as hotels, hotels, guest houses and resorts shall be subject to value-added tax in accordance with" conference and exhibition services ".

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18. In addition to the policies stipulated in Article 17, this notice shall be implemented as of May 1 2065438. The value-added tax that should be exempted or not levied before can be deducted from the value-added tax that taxpayers should pay in the following months. "