What is the general taxpayer tax rate in the hotel industry?

What is the general taxpayer tax rate in the hotel industry?

I income composition and applicable tax rate

1. Income from accommodation, catering and entertainment shall be subject to VAT at the rate of 6%.

2. The income from parking fees, renting the site to a bank to install ATM machines and selling it to other units or individuals are all income from real estate leasing services, and the tax rate is 9%.

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.

4. Income from printing, copying, faxing, secretarial translation and express delivery services in long private rooms, laundry rooms and business centers shall be taxed at 6%.

5. Beauty, hairdressing, massage, sauna, oxygen bar, pedicure and bathing are daily services of residents, and the tax rate is 6%.

6. Telephone income is taxed at 9%.

Contraceptive drugs and appliances can be exempted from value-added tax.

8. Hotel room service is taxed at the rate of 6%.

9. Selling membership cards only grants membership to customers, which belongs to selling other intangible assets with the tax rate of 6%.

10. If it is necessary to charge customers separately, it is a part-time behavior, and the tax rate is 9% according to the "transportation-land transportation service"; If the hotel provides free shuttle bus service, such as the shuttle bus service between the airport, railway station, scenic spots and the hotel, the shuttle bus service here is an act involving multiple services, and it is only taxed at the rate of 6% according to the actual accommodation income.

1 1. The venue rental fee is the income from real estate rental services, and the tax rate is 9%; If the venue is not provided separately, but it also includes services such as sorting, cleaning and drinking water, it should be taxed according to "conference and exhibition services" with a tax rate of 6%; If the income from catering services and accommodation services is included in conference services at the same time, they shall be taxed separately according to conference services, catering services and accommodation services, and catering services shall not issue special VAT invoices.

12. The tax rate of 6% shall be applied to the compensation for goods damage paid by passengers according to the extra expenses obtained from accommodation and catering services.

13. The water and electricity charges collected from the site lessee are taxed at the rates of 9% and 13% respectively.

How to calculate the value-added tax of general taxpayers in the hotel industry in 2020?

A hotel belongs to the general taxpayer of value-added tax, mainly engaged in catering service and incidental accommodation service. At the beginning of 2020, due to the sudden epidemic, there were no on-site guests for consumption and accommodation in February, and the hotel launched the take-away business in time to make up for the cost pressure brought by the epidemic.

In February, the take-away turnover was 210.2 million yuan. Assuming that the gross profit margin is 50%, the purchasing cost of raw materials and agricultural products in February is 1 10,000 yuan.

Before the New Deal (assuming that agricultural products are deducted at 9% tax rate):

Output tax = 265,438+200,000 yuan/1.06 * 6% = 65,438+200,000 yuan.

Input tax = 1 ten thousand yuan * 9% = 90,000 yuan

VAT payable = 6.5438+0.2 million yuan-90,000 yuan = 30,000 yuan.

After the New Deal:

VAT payable = 0 million yuan

VAT savings = 30,000 yuan

What is the general taxpayer tax rate in the hotel industry? The hotel industry has many services, including rooms, restaurants and parking. Their tax rates are different. In the above article edited by Bian Xiao, all the services are introduced in detail. Please study hard. Thank you. See you next time.