What is the accommodation tax rate?

The general taxpayer's tax rate is 6% and the small-scale taxpayer's tax rate is 3%.

Accommodation services are exempt from value-added tax, can input tax be deducted?

With reference to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy of Deducting VAT from the Input Tax on Leased Fixed Assets (Cai Shui [20 1 7] No.90), since 20 18 and1day, taxpayers who lease fixed assets and real estate are exempted from VAT if both general and simple tax methods are applied.

If all the income obtained by the company during the epidemic period is exempt from value-added tax, the input tax of rent cannot be deducted, and there are other taxable income at the same time, the input tax of rent can be deducted.

Can the hotel only enjoy the tax-free policy for catering services?

Article 5 of State Taxation Administration of The People's Republic of China Announcement No.8, 2020 stipulates that the income obtained by taxpayers from providing life services shall be exempted from value-added tax. The specific scope of living services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36). Life service refers to all kinds of service activities provided to meet the daily needs of urban and rural residents, including cultural and sports services.

Article 48 of the Measures for the Pilot Implementation of Changing Business Tax to VAT (Cai Shui [20 1 6] No.36, annex1) stipulates that taxpayers who implement tax reduction or exemption may give up tax reduction or exemption and pay VAT in accordance with regulations. After giving up tax exemption or reduction, you may not apply for tax exemption or reduction again within 36 months.

Therefore, according to the above regulations, hotels can choose to enjoy the preferential treatment of exemption of value-added tax for catering services, and at the same time give up the exemption of value-added tax for accommodation services. Once you give up, you cannot apply for exemption from value-added tax on accommodation services within 36 months.

The answer to the accommodation tax rate comes here first. It can be seen that it is also distinguished according to the type of enterprise. Small-scale taxpayer enterprises and ordinary taxpayer enterprises will have different tax rates when invoicing. In addition, not only the accommodation service industry will determine the tax rate according to different types of enterprises, but also other industries.