What's the tax rate for accommodation services?

What's the tax rate for accommodation services?

The general taxpayer rate of VAT is 6%, and the small-scale taxpayer rate is 3%. Accommodation is included in the management fee. Management expenses refer to various expenses incurred by an enterprise for organizing and managing its production and operation, including the start-up expenses incurred during the preparation period of the enterprise, the company funds incurred by the board of directors and the administrative department in the operation and management of the enterprise, the trade union funds borne by the administrative department, directors' membership fees, agency fees, consulting fees, lawyer fees, business entertainment fees, technology transfer fees, research fees, etc.

1. The VAT rate for accommodation services is 6%.

2. The 3% VAT rate is applicable to small-scale taxpayers' accommodation service industry.

The hotel invoice tax rate is as follows:

1. If the hotel is a general VAT taxpayer, it will pay VAT at the rate of 6% when providing catering services or accommodation services, and the corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued at the rate of 6%;

2. If the hotel is a small-scale VAT taxpayer and provides catering services or accommodation services at the rate of 3%, the corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued at the rate of 3%.

Tourist accommodation tickets can be deducted.

Accommodation expenses incurred by employees on business trips belong to travel expenses, and the special VAT invoices obtained can be deducted from the input tax according to regulations. Fares and meals are not allowed to issue special VAT invoices. Not every hotel can issue a special VAT invoice. Only hotels or guesthouses that have provided taxable services of more than RMB 5 million for 12 months in a row and obtained the qualification of general taxpayers can issue special VAT invoices.

Legal basis:

"Measures for the implementation of the pilot reform of business tax to value-added tax" fifteenth

VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in 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.