How much is the tax point of hotel invoice?

Legal analysis: What is the tax point of hotel invoices? The official invoice tax rate is generally 3%-25%. Specific taxes of general enterprises: 1, value-added tax, 6%- 17% for general taxpayers and 3% for small-scale taxpayers; Or business tax, the tax rate is 3%-20%; 2. Urban construction tax. According to the payment (the sum of value-added tax+business tax+consumption tax), (1) if the taxpayer is located in the urban area, the tax rate is 7%; (2) If the taxpayer is located in a county or town, the tax rate shall be 5%; (3) If the taxpayer is not in a city, county or town, the tax rate is1%; 3. The surcharge for education is 3% of the actual payment (the sum of value-added tax+business tax+consumption tax); 4, local education surcharge, according to (VAT+business tax+consumption tax) 2% to pay; 5, water conservancy fund, according to the payment amount (the sum of value-added tax+business tax+consumption tax) 1%; 6. Stamp duty. Stamp duty: the contract shall be sealed by three ten thousandths of the amount; 7. Personal income tax, the tax rate is1%-2%; Or corporate income tax, the tax rate is 25%, and small and micro enterprises are 20%; 8. Land use tax. Generally, the annual tax per square meter is stipulated, from 5 yuan to 30 yuan in big cities1. Medium-sized cities 1.2 yuan to 24 yuan; Small city 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan. 9. Property tax. Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate1.2%; 10, vehicle and vessel use tax.

Legal basis: Article 15 of the Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax: (1) Taxpayers have taxable behaviors, and the tax rate is 6% except for items 2, 3 and 4 of this article. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Article 16 of the Measures for the Implementation of the Pilot Reform of Business Tax to VAT is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.