Will the accommodation industry be tax-free in 2022?

Accommodation industry will not be tax-free in 2022. Accommodation service belongs to life service, and it is exempt from value-added tax from 2021to 2021March 3 1. VAT will be levied after April 202 1 and April 1. Tourism accommodation industry is a very important link, which is called the three pillars of tourism together with travel agency industry and tourism transportation industry.

Second, analysis

Tax exemption refers to the encouragement or special care given by the state to some taxpayers or taxpayers in order to realize certain political and economic policies. Tax reduction is to reduce part of the tax payable, and tax exemption is to exempt all taxes. China has a vast territory, and its economic situation varies widely. Perhaps because of the requirements of the national economic policy, it is necessary to give some support and encouragement to the development of certain industries, enterprises or products; It may be because some taxpayers have suffered unexpected losses such as natural disasters and need special care, or it may be because the production and operation conditions have changed greatly, and the tax rate stipulated in the tax law is not suitable for adjustment at the moment and needs special care.

3. What taxes does the hotel have to pay?

1, business tax 5%, urban construction tax 7%, education fee 3%;

2. Taxable amount of hotel industry is generally calculated according to the total amount of invoices. If you want to pay a fixed amount of tax, please consult the local tax bureau;

3. The local education surcharge is paid at 2% of the business tax;

4, stamp duty, the purchase and sale contract according to the purchase and sale amount of three ten thousandths of the decal; Account books shall be paid according to 5 yuan/book; Pay 0.5 ‰ of the sum of paid-in capital and capital reserve every year;

5. Urban land use tax shall be paid according to the land area actually occupied.