What is the tax point for accommodation tickets?

Accommodation ticket tax point is the proportion of tax paid by accommodation service providers in accordance with the provisions of tax law, and its determination involves many factors such as regional tax policy, types of accommodation services, subjects providing accommodation services and so on.

First, the determinants of the tax point of accommodation tickets

There are many factors involved in determining the tax point of accommodation tickets. First of all, different tax policies in different regions will lead to different tax collection points. Secondly, the types of accommodation services will also affect the determination of tax points, such as ordinary hotels, star-rated hotels, homestays and other different types of accommodation services, and their tax points may be different. In addition, the main body providing accommodation services, such as individual industrial and commercial households and enterprises, may also have different tax collection points due to different tax policies.

Second, the calculation method of the tax point of the accommodation ticket

The calculation method of accommodation ticket tax point is generally implemented according to a certain proportion of accommodation service income. The specific calculation ratio shall be determined by the local tax authorities according to the tax policy. When providing accommodation services, accommodation service providers shall calculate the tax in accordance with the prescribed proportion and report and pay to the tax authorities within the prescribed time.

Third, the compliance of the accommodation ticket tax collection point.

Accommodation service providers must strictly abide by the provisions of the tax law and pay taxes according to the determined tax points. It is not allowed to evade taxes by means of false income or concealing taxes. At the same time, consumers have the right to ask accommodation service providers to provide compliance invoices when purchasing accommodation services to ensure their rights and interests are protected.

To sum up:

Accommodation ticket tax point is the proportion of tax paid by accommodation service providers in accordance with the provisions of tax law, and its determination involves many factors such as regional tax policy, types of accommodation services, subjects providing accommodation services and so on. Accommodation service providers must strictly abide by tax laws and pay taxes in compliance, and consumers also have the right to ask for compliant invoices to safeguard their rights and interests.

Legal basis:

People's Republic of China (PRC) value-added tax law

Article 5 provides that:

Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with the provisions of this Law.

People's Republic of China (PRC) tax collection management law

Article 25 provides that:

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.