What is the general taxpayer tax rate of hotels?

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 for living services, the tax rate of general taxpayers after the reform is 6%, and for small-scale services, the tax rate is 3%. When purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals, the value-added tax indicated on the tax payment certificate of withholding tax obtained from tax authorities or withholding agents. The adjustment of deduction items and deduction rate shall be decided by the State Council. If taxpayers purchase goods, labor services, services, intangible assets and real estate, and the VAT deduction vouchers obtained do not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, they shall not deduct the input tax from the output tax.

Legal basis: Article 12 of the Individual Income Tax Law of People's Republic of China (PRC), where a taxpayer obtains business income, his individual income tax shall be calculated on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.

Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.