How to calculate the tax when the hotel invoices?

If the hotel is a general taxpayer, the applicable VAT rate is 6% regardless of whether a special VAT ticket or an ordinary VAT ticket is issued. If the hotel is a small-scale taxpayer, the applicable VAT rate is 3% regardless of whether a special VAT ticket or an ordinary VAT ticket is issued. Hotel service industry belongs to service industry, so the invoice tax rate is also calculated according to service industry. The current business tax rate of life service industry is generally 5%. After the reform of the camp, small-scale taxpayers will adopt the tax rate of 3% and general VAT taxpayers will adopt the tax rate of 6% according to the pilot scheme of changing business tax to VAT.