Traditional Culture Encyclopedia - Hotel reservation - Can the hotel enjoy VAT exemption for the accommodation services provided to stranded passengers according to government arrangements?

Can the hotel enjoy VAT exemption for the accommodation services provided to stranded passengers according to government arrangements?

Can enjoy. Article 5 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Tax Policies for Prevention and Treatment of Pneumonia in novel coronavirus (Announcement No.8 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2020) stipulates that taxpayers' income from providing life services shall be exempted from VAT. The specific scope of living services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36). Accommodation service belongs to the category of life service, and the accommodation service provided by your hotel for stranded passengers in epidemic areas can enjoy the above-mentioned preferential exemption from value-added tax according to regulations.