What is the hotel tax rate?

Accommodation invoice's tax rate needs to be judged according to the specific situation. 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%.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

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(1) Unless otherwise stipulated in Items 2, 4 and 5 of this Article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1, agricultural products such as grain, edible vegetable oil and edible salt;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;

3, books, newspapers, magazines, audio-visual products, electronic publications;

4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated in the State Council,

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.