What is the tax point for hotel invoices?

The tax point of the hotel invoice is 6%.

When hotels provide accommodation or catering services, the tax rate of their VAT invoices is usually 6%. For small-scale taxpayers, if the sales of catering services are less than 5 million yuan for continuous 12 months, the value-added tax rate of 3% is applicable; If the sales amount reaches or exceeds 5 million yuan, a VAT invoice will be issued at the rate of 6%. This regulation is applicable to hotels in the catering industry, which ensures the reasonable collection of taxes. At the same time, hotels must abide by the relevant tax laws when issuing invoices, so as to avoid illegal acts such as falsely issuing invoices and face legal responsibilities.

Tax management of hotel industry;

1. Taxes classification: Hotel industry usually involves VAT, urban maintenance and construction tax, education surcharge and other taxes;

2. Tax declaration: the hotel needs to make regular tax declarations, including monthly and quarterly declarations;

3. Invoice management: the hotel must strictly abide by the invoice management regulations, including the issuance, storage and invalidation of invoices;

4. Tax rate application: According to different service contents, hotels may need to apply different tax rates;

5. Tax preference: Under certain conditions, hotels can enjoy tax reduction or preferential policies;

6. Tax inspection: The hotel may be inspected by the tax authorities to verify the accuracy of tax returns.

To sum up, when hotels provide accommodation or catering services, the tax rate of VAT invoices is usually 6%, but for small-scale taxpayers, the tax rate of catering services with sales below 5 million yuan is 3%. This regulation ensures the reasonable collection of tax, and requires hotels to abide by relevant tax laws and regulations to avoid illegal acts.

Legal basis:

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

Article 8

The value-added tax paid or borne by taxpayers when purchasing goods or receiving taxable services is input tax. The following input taxes are allowed to be deducted from the output tax:

Value-added tax indicated on the special VAT invoice obtained from the seller.

The value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.

When purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated in the purchase invoice or sales invoice and the deduction rate of 13%. Input tax calculation formula: input tax = purchase price of agricultural products multiplied by deduction rate.

In the course of production and operation, if goods are purchased or sold and transportation expenses are paid, the input tax shall be calculated according to the amount of transportation expenses indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula: input tax = transportation expense amount multiplied by deduction rate.

The adjustment of deduction items and deduction rate shall be decided by the State Council.