What is the invoice tax rate of the hotel?

The business tax is changed to the value-added tax rate. The hotel is a hotel industry and belongs to the modern service industry. The tax rate is basically between 6%- 10%.

Tax rate after changing business tax to value-added tax:

1, the two new files are calculated according to the actual tax burden of business tax in the pilot industry. The VAT rates of land transportation, water transportation, air transportation and other transportation industries are basically between 1 1%- 15%.

2. Modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%- 10%.

3. In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.

Extended data:

Calculation formula of value-added tax and tax rate

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 8

The value-added tax paid or borne by taxpayers when purchasing goods or receiving taxable services is input tax.

The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%. Input tax calculation formula:

Input tax = purchase price × deduction rate

(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula:

Input tax = transportation expense amount × deduction rate

The adjustment of deduction items and deduction rate shall be decided by the State Council.

References:

Baidu Encyclopedia-VAT

Provisional Regulations of People's Republic of China (PRC) on Value-added Tax-the State Council