Do you know how to pay VAT for supporting services in the accommodation industry?

Tax on goods and services provided by ordinary taxpayers in the hotel industry at separate charges

(1) Income from printing, copying, faxing, secretarial translation and express delivery services in long private rooms, restaurants, laundries and business centers is taxed at 6%.

(2) Telephone income is taxed at the rate of 1 1% (May 1 daily take-off and landing 10%, 2065438).

(3) The income of the merchandise department and mini-bar of the hotel shall be taxed according to the applicable tax rate of the goods sold (65,438+07% before May 65,438+0 and 2065,438+06% after May 65,438+0).

(4) Contraceptive drugs and appliances can be exempted from value-added tax. It shall be filed with the competent tax authorities, and the tax-free income shall be accounted for separately, and shall be declared as required, and shall not be used exclusively? Tickets.

(5) For the income from picking up and dropping off guests, the tax rate is 11%(10% for take-off and landing in May).

(6) The parking fee income, the income from renting the site to a bank to install ATM machines, and the income from selling it to other units or individuals are all real estate rental service income, and the tax rate is11%(taking off and landing in May of 2018 is 10%). Real estate acquired before 2065438+April 30, 2006 can be taxed at the rate of 5% in a simple way.

(7) The tax rate for hotel room service is 6%.