What if the hotel is enough to buy vegetables and fruits without invoices and input tax?

Hotels do not need invoices and input taxes to buy vegetables and fruits.

The purchasing department can be independent and registered as the distribution center (or central kitchen) of individual industrial and commercial households or sole proprietorship enterprises. Small-scale taxpayers can register more if they buy in large quantities.

Small-scale taxpayers can issue special VAT invoices (the tax rate is 1% during the epidemic in 2020 and 3% in other years). For agricultural and sideline products with special invoices issued by small-scale taxpayers, the buyer can take the tax-free amount of special invoices as the input tax of 9%.

In this way, small-scale taxpayers can pay 3% (during the epidemic in 2020 1%) before deducting 9% when issuing special tickets. Therefore, small-scale taxpayers will not suffer even if they pay taxes.