Traditional Culture Encyclopedia - Hotel reservation - 15% general hotel invoice tax point can be increased?
15% general hotel invoice tax point can be increased?
Hotels provide accommodation or catering services, and the tax rate is 6%, and the small-scale taxpayers levy 3%. However, the customer took the extra money, but the hotel did not receive it. This part is the hotel's net profit. In addition to paying additional taxes such as value-added tax and urban construction tax, it is also required to pay 10%, that is, 20% corporate income tax, and bear the risk of being punished once it is found illegal.
Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Article 8 Value-added tax paid or borne by taxpayers for purchasing goods or accepting taxable services is input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. Input tax calculation formula:
Input tax price × deduction rate
(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula:
Input Tax Input Expense Amount × Deduction Rate
The adjustment of deduction items and deduction rate shall be decided by the State Council.
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