How much is the tax point of hotel invoice?

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%. Life service catering and accommodation services (catering services, accommodation services), after the reform, the general taxpayer tax rate is 6%, and the small-scale one is 3%.

The specific taxes of general enterprises are as follows:

1, value-added tax, general taxpayer tax rate 6%- 17%, small-scale taxpayer 3%; Or business tax, the tax rate is 3%-20%;

2. Urban construction tax. According to the payment (the sum of VAT+business tax+consumption tax), if the taxpayer is located in the urban area, the tax rate is 7%; (1) If the taxpayer is located in a county or town, the tax rate is 5%; (2) If the taxpayer is not in the city, county or town, the tax rate is1%;

3. The surcharge for education is 3% of the actual payment (the sum of value-added tax+business tax+consumption tax);

4, local education surcharge, according to 2% (VAT+business tax+consumption tax) to pay;

5, water conservancy fund, according to the payment amount (the sum of value-added tax+business tax+consumption tax) 1%;

6. Stamp duty. Stamp duty: the contract shall be sealed by three ten thousandths of the amount;

7. Personal income tax, the tax rate is1%-2%; Or corporate income tax, the tax rate is 25%, and small and micro enterprises are 20%;

8. Land use tax. Generally, the annual tax per square meter is stipulated, from 5 yuan to 30 yuan in big cities1. Medium-sized cities 1.2 yuan to 24 yuan; Small city 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan.

9. Property tax. Taxable amount = original value of taxable property X( 1- deduction ratio) x annual tax rate1.2%;

10, vehicle and vessel use tax.

To sum up, the hotel can choose to waive the tax exemption for accommodation services, submit a written statement of the taxpayer's waiver of tax exemption (reduction), and report it to the competent tax authorities for the record. From the month after submitting the filing materials, it will pay VAT at the rate of 6%.

Legal basis:

"Measures for the implementation of the pilot reform of business tax to value-added tax" fifteenth

VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(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.

Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.