Traditional Culture Encyclopedia - Hotel reservation - What is the tax rate for hotel sales?
What is the tax rate for hotel sales?
Annex/KLOC-0 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36): Article 40 of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax states: "Sales activities involving both services and goods are mixed sales. Units and individual industrial and commercial households engaged in the production, wholesale and retail of goods shall pay value-added tax according to the goods sold; Other units and individual industrial and commercial households mixed sales behavior, should pay value-added tax according to sales services. Units and individual industrial and commercial households engaged in commodity production, wholesale and retail mentioned in this article include units and individual industrial and commercial households mainly engaged in commodity production, wholesale, retail and sales services.
Annex/kloc-0 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36): Article 39 of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax stipulates: "If a taxpayer concurrently engages in goods, services, intangible assets or real estate and applies different tax rates or collection rates, the sales at different tax rates or collection rates shall be accounted for separately; If it is not accounted for separately, a higher tax rate shall apply.
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