What is the tax rate of the special VAT invoice issued by the hotel?

The tax rate of the ordinary VAT invoice issued by the hotel is 6%.

The hotel provides modern service industry, so the tax rate of modern service industry (except tangible movable property leasing service) is 6%.

According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Application of Zero VAT Rate and Tax Exemption Policy to Taxable Services (Caishui [201]131No.), the summary is as follows:

(1) Providing tangible movable property leasing services at the tax rate of 16%.

Note: This article is about the provision of tangible movable property leasing services and the application of VAT rate.

(1) Tangible movable property lease, including tangible movable property financing lease and tangible movable property operating lease.

② Bare leasing business by sea and dry leasing business by air belong to tangible movable property business leasing, and the applicable tax rate is basic VAT rate 17%.

(2) Provide transportation services at the tax rate of 1 1%.

Note: This article specifies the applicable VAT rate for transportation services.

The income obtained by ocean shipping enterprises engaged in journey leasing and time leasing business and air transport enterprises engaged in wet leasing business shall be taxed according to the labor service of the transportation industry, and the applicable tax rate is 1 1%.

(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%. ?

Note: This article is the provision that the VAT rate is applicable to the provision of some modern service industries (except tangible movable property leasing services).

Some modern service industries to which the 6% tax rate applies include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services.

(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.