What is the hotel invoice tax rate?

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.

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, coal products;

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

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

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.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.