What is the tax rate of special invoices for hotel value-added tax?

VAT rate: 16% tangible movable property leasing service; Processing, repair and replacement services; Selling or importing goods; 10% land, water, air and pipeline transportation services; Universal and special postal services; Other postal services;

Basic telecommunications services; Engineering, installation, repair, decoration and other construction services; Real estate leasing service; Transfer of land use right; Real estate sales; Agricultural products such as grain, edible vegetable oil and edible salt;

Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;

6% value-added telecommunications services; Loan service; Direct charge financial services; Insurance services; Transfer of financial commodities; Information technology services; R&D and technical services; Cultural and creative services; Logistics auxiliary services; Forensic consulting services;

Radio, film and television services; Business auxiliary services; Other modern services; Cultural and sports services; Medical education service; Tourism and entertainment services; Catering and accommodation services; Provide daily services for residents; Other life services; Selling intangible assets;

0% take passengers or goods out of the country; Transporting passengers or goods from abroad into China; Transporting passengers or goods abroad; Space transportation service; Provide overseas units with R&D services completely in consumption abroad;

Provide overseas units with contract energy management services completely in consumption abroad; Provide overseas design services completely in consumption abroad; Providing production and distribution services of radio, film and television programs completely in consumption abroad to overseas units;

Software services, circuit design and testing services, information system services, business process management services, offshore service outsourcing services and technology transfer provided to overseas units completely in consumption abroad; Other services specified by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Legal basis:

Article 3 of the Law on the Administration of Tax Collection, the collection and cessation of tax collection, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Derivative problem:

Can I reissue the invoice?

The invoice can be reissued. There are two ways to handle lost invoices: 1. Lost VAT invoice: copy the stub and submit it to the local competent tax bureau for confirmation and issue a tax deduction certificate. After reporting to the competent tax bureau of the company, a red-ink invoice will be issued to offset the original invoice, and then a new invoice will be issued to the customer. If the tax has been deducted, it may not be reopened. 2. If the ordinary invoice is lost, copy the stub and stamp it for the customer's account. Financial personnel should establish an invoice register, register the quantity and number of purchased invoices, the number, date, customer, amount and payee of invoices, and send them to customers for countersigning to avoid trouble.