How many tax points are there on the hotel invoice

Legal analysis: The tax rate of ordinary VAT invoices issued by hotels is 6%. The rate of VAT is applicable to ordinary taxpayers. At present, there are four tax rates: 17%, 13%, 1 1%, 6% * *. The collection rate of value-added tax is applicable to small-scale taxpayers, and small-scale taxpayers are uniformly levied at the rate of 3%. For catering and accommodation services of life service (catering services and accommodation services), the general taxpayer tax rate is 6% after the reform of the camp.

Legal basis: Article 15 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax: (1) Taxpayers have taxable behavior, except for items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.