Traditional Culture Encyclopedia - Hotel reservation - After the business tax to value-added tax reform, what is the sales volume of some hotels before they can issue special value-added tax invoices?

After the business tax to value-added tax reform, what is the sales volume of some hotels before they can issue special value-added tax invoices?

After the business tax to value-added tax reform, some hotels can issue special VAT invoices only when their sales (for 12 consecutive months) reach 5 million yuan (including 5 million yuan). However, the catering department is not allowed to issue special VAT invoices.

"Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36): Attachment 2: "Provisions on Matters Related to the Pilot Program of Replacing Business Tax with Value-Added Tax" :

(5) General taxpayer qualification registration.

The annual taxable sales standard stipulated in Article 3 of the "Pilot Implementation Measures" is 5 million yuan (inclusive). The Ministry of Finance and the State Administration of Taxation can adjust the annual taxable sales standards.