Traditional Culture Encyclopedia - Hotel reservation - What is the airport invoice tax rate of the hotel?
What is the airport invoice tax rate of the hotel?
The tax rate of this invoice is 6%.
When purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals, the value-added tax indicated on the tax payment certificate of withholding tax obtained from tax authorities or withholding agents. The tax rate of the ordinary VAT invoice issued by the hotel is 6%.
The adjustment of deduction items and deduction rate shall be decided by the State Council. If taxpayers purchase goods, labor services, services, intangible assets and real estate, and the VAT deduction vouchers obtained do not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, they shall not deduct the input tax from the output tax.
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