What is the invoice tax rate of the hotel?

General taxpayer 6%, small-scale 3%. However, if it involves venue rental or long-term rental of houses, it is 9% of the general taxpayer. If it is before the reform of the camp, it can be simply levied at 5%, and the small scale is 5%. During this year's epidemic, those who meet Announcement No.8 can be exempted from value-added tax, and the tax-free distribution will end on June 5438+February 3 1 in 2020. If you don't pay duty-free meals at ordinary times, you can't issue special tickets, but you can issue special tickets for accommodation and venue rental conference services.

As of June, 20 10, the tax rate of special VAT invoices issued by hotels: general VAT taxpayers, who send them to provide catering services or accommodation services, pay VAT at the rate of 6%, and their corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued at the rate of 6%;

If it is a small-scale VAT taxpayer, its catering service or accommodation service is paid at the rate of 3%, and its corresponding VAT invoices, including special VAT invoices, can only be issued at the rate of 3%.

Extended data:

Tax bureau declaration

The time of VAT tax declaration is related to the tax payment period approved by the competent tax authorities.

The tax payment period of VAT is 1, 3, 5, 10, 15, 1 month or a quarter respectively.

A taxpayer whose tax payment period is 1 month or 1 quarter shall file a tax return within 15 days from the expiration date; A taxpayer who takes 1, 3, 5, 10 or 15 as a tax payment period shall pay the tax in advance within 5 days from the expiration date, and report and settle the tax payable last month from 1 to 15 the following month. The quarterly tax payment period is only applicable to small-scale taxpayers.

Fixed business households of value-added tax declare and pay taxes to the tax authorities where the institution is located, and non-fixed business households of value-added tax declare and pay taxes to the tax authorities where they sell.

The tax rate of the ordinary VAT invoice issued by the hotel is 6%. When purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals, the value-added tax indicated on the tax payment certificate of withholding tax obtained from tax authorities or withholding agents. The adjustment of deduction items and deduction rate shall be decided by the State Council. If taxpayers purchase goods, labor services, services, intangible assets and real estate, and the VAT deduction vouchers obtained do not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, they shall not deduct the input tax from the output tax.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

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

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VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1。 Agricultural products such as grain, edible vegetable oil and edible salt;

2。 Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;

3。 Books, newspapers, magazines, audio-visual products and electronic publications;

4。 Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;

5。 Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(5) Within the scope stipulated by the State Council, the tax rate for domestic single-digit inspection and individual cross-border sales of services and intangible assets is zero.

The adjustment of tax rate is decided by the National Eggplant Research Institute.