Traditional Culture Encyclopedia - Hotel franchise - What should I do if the tax rate of the ordinary VAT invoice issued by the hotel is 0?
What should I do if the tax rate of the ordinary VAT invoice issued by the hotel is 0?
The tax rate used in the invoice depends on the tax rate applicable to the transaction behavior of the invoice issuer, regardless of the type and version of the invoice itself.
For example, under normal circumstances, the tax rate of ordinary taxpayers is 17% or 13% regardless of whether they issue special VAT invoices or ordinary invoices, while the tax rate of small-scale taxpayers issuing ordinary invoices is the same as that of applying to the tax authorities for issuing special VAT invoices, which is 6% or 4%.
Another example is a unified invoice for the same service industry, which is issued by a semi-tax taxpayer. The actual tax rate is 2.5%, while the tax rate issued by a normal taxpayer is 5%.
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