Accommodation invoice 1% Why do you charge 10% for extra opening?

The issuance of tax points in accommodation invoice varies according to the identity of taxpayers providing accommodation services. If the enterprise providing accommodation services is a general taxpayer, the tax rate of 6% shall apply, and the VAT invoice issued shall be 6 cents. If the enterprise providing accommodation services is a small-scale taxpayer, the 3% levy rate is applicable to accommodation services.

Therefore, if accommodation invoice overcharges 10%, it may be because ordinary taxpayers have overcharged 1% in order to enjoy the phased tax reduction policy of small-scale taxpayers. The specific situation needs to be analyzed according to the enterprise type and policy changes that issue invoices.