How to deal with the accounts of hotels (accommodation) after the reform of the camp?

After receiving the accommodation fee, you can borrow: cash

loan: operating income

Taxes payable-value-added tax-output tax (17% for ordinary taxpayers and 3% for small-scale taxpayers)

First, the pilot project of camp reform will be fully implemented on May 1, and how to ensure that the tax burden of the hotel industry will only decrease rather than increase?

a: in the process of designing the camp reform system, the characteristics of the hotel industry have been fully considered. generally speaking, the tax burden level of hotel enterprises will decline to varying degrees as long as the policies are implemented to the letter. However, due to the diversity of hotel industry, including accommodation, catering, hairdressing, fitness, leisure and other services, the application of policies and the complexity of tax collection and management, the finance and taxation department will focus on tax training and policy guidance, and the tax department will do a good job in tax service in the aspects of receiving and issuing VAT invoices and obtaining input invoices to help enterprises adapt to the VAT system as soon as possible.

second, does the increase in business tax mean that a value-added tax is levied on the hotel industry on the basis of the original business tax?

a: pushing the business tax in an all-round way to levy value-added tax is to levy value-added tax instead of levying another value-added tax on the basis of the original business tax. In other words, taxpayers in the hotel industry paid business tax before May 1 this year, and will no longer pay business tax after May 1 this year, but will pay value-added tax instead.